Folder = "D:\Trash" ' в котором проверяем файлы
On Error Resume Next
Set objFSO = CreateObject("Scripting.FileSystemObject")
Set objShellApp = CreateObject("Shell.Application")
Set LogStream = objFSO.OpenTextFile("C:\Owners.log", 8, True)
LogStream.WriteLine "Начало проверки: " & Now()
GetFiles Folder
ShowSubfolders objFSO.GetFolder(Folder) 
LogStream.WriteLine "Конец проверки: " & Now()
LogStream.Close

Sub GetFiles(FolderPath)
Set objFolderItems = objShellApp.NameSpace(FolderPath).Items()
    For Each objFolderItem In objFolderItems
        FilePath = objFolderItem.Path
        GetOwner FilePath 
    Next
End Sub

Sub ShowSubFolders(Folder)
    For Each Subfolder in Folder.SubFolders
    Set objFolderItems = objShellApp.NameSpace(Subfolder.Path).Items()
        For Each objFolderItem In objFolderItems
            FilePath = objFolderItem.Path
            GetOwner FilePath 
        Next
    ShowSubFolders Subfolder
    Next
End Sub

Sub GetOwner(FilePath)
strFile = FilePath
strComputer = "."
Set objWMI = GetObject("winmgmts:\\" & strComputer & "\root\cimv2") 
Set colItems = objWMI.ExecQuery ("ASSOCIATORS OF {Win32_LogicalFileSecuritySetting='" & strFile & "'}" & " WHERE AssocClass=Win32_LogicalFileOwner ResultRole=Owner") 
    For Each objItem In colItems 
        LogStream.WriteLine "File: " & FilePath & " Owner: " & objItem.ReferencedDomainName & "\" & objItem.AccountName 
    Next
End sub