ZONECO Biological Assets Audit Research

Inventory is a major project of the balance sheet, inventory audit is also a key component part of the enterprise audit, accompanying with the development of audit practice, the prison set specific audit method is also in constant improve. Frequent but still with some emerging industries, the given stock items more and once upon a time, the characteristics of the different inventory fraud means more variety, for emerging new conditions of the inventory audit areas, auditors and hard to avoid some heart is unable to do. Especially for fishing, the majority of its stock belongs to the biological assets, they can often be difficult to clear and short growing number of features, this led to the value of measurement and confirm the become a headache topic.In this background, based on the roebuck island as the research prototype, choose roebuck island "black swan" event study, combined with the related theoretical basis, analysis the reasons of the problems, put forward a practical solution, lay a foundation for the future of the biological asset management and audit. The full text specific framework is as follows:The first part of introduction, this paper expounds the background, research purpose, this study proposed at the same time pointed out the main content of the research and the research methods. The second part roebuck island biological assets audit, introduces the operating state of the industry background and roebuck island. The third part of the reason analysis, roebuck island "black swan" events existence question and the reason analysis and induction. Part iv countermeasure and the suggestion, on the basis of above analysis, from the use of the expert’s work, a comprehensive plan to monitor disk, executing alternative audit procedures.This paper discusses the actual biological assets for certified public accountants plate problems and solutions, has stronger theory instruction practice meaning, after in-depth research and thinking at the same time, puts forward practical measures to the biological assets management and audit work provides strong reference and reference value.