Dolphins have a number of cognitive abilities that are similar to those of humans. For example, they can learn and remember information, solve problems, and communicate with each other using a complex system of vocalizations and body movements. Dolphins also have a strong sense of self-awareness and can recognize themselves in a mirror.
However, there are also some key differences between dolphin and human intelligence. For example, dolphins do not have the same level of language ability as humans, and they do not use tools in the same way that humans do. Additionally, dolphins do not have the same capacity for abstract reasoning as humans, and they are not as creative.
Overall, it is difficult to say definitively whether dolphins are more intelligent than humans. They have some cognitive abilities that are similar to those of humans, but they also have some key differences. Ultimately, the question of which species is more intelligent is a matter of opinion.