We already suspect that many non-human animals have a "sense of beauty" and a sense of humor. At least one other species spontaneously dances on the "beat" to music (parrots).

I think alien intelligence would be able to appreciate art and humor, even without necessarily feeling it viscerally, as we do. We know that our particular brands of them rely on highly-developed and specific aspects of our psychology, but at a basic level, they seem to fundamentally be about congruence, incongruence, expectation, and interpretation/perspective. Any embodied intelligence that can observe physical reality is capable of grokking those concepts.