title: ÐÐ¾Ð´ÐµÐ»Ñ Ð½ÐµÐ¿ÑÐµÑÑÐ²Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð³ÑÐ´Ð²Ð¸Ð»Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: The model of continous audit of the goodwill of the organization with the use of artificial intelligence technology
Creators: name: Ð¢ÑÑÑÐµÐ²Ð°, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð³ÑÐ´Ð²Ð¸Ð»
Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐ¹ Ð°ÐºÑÐ¸Ð²
Ð½ÐµÐ¿ÑÐµÑÑÐ²Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÑÐµÐ´Ð°
ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ°
goodwill
intangible asset
continuous audit
information medium
artificial intelligence technologies

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description: The object of the research is PWC Audit, JSC, on the example of which methodology the subject of the study is considered â the concept of goodwill, its assessment, accounting procedure, audit. The purpose of the final qualification work is to develop a model for continuous audit of goodwill of an organization using machine learning technology that meets the requirements of modern accounting, including, in addition to quantitative factors, non- quantitative factors for analyzing the content and tonal components of the information environment. In accordance with the general logics of the study, the first section of the work includes the study of the theoretical foundations for determining and accounting for goodwill, as the basis of the proposed methodology. The second section describes the current organization of goodwill analysis and audit using the example of the methodology used by PwC Audit JSC. The third section contains a description of the developed model of continuous goodwill audit of an organization using artificial intelligence technology, which is a proposal for updating the goodwill audit methodology, taking into account the need to solve urgent problems of the organization's development in the current market conditions. To conduct the study, the following methods are used: classification, comparative characteristics, generalization, analysis, synthesis.