During implementation of P (c) BU 30 "Biological Assets" has changed the accounting treatment of animals and plants in the enterprises of Ukraine. As a result, a number of issues related to the initial recognition and evaluation of current biological assets, as well as with the treatment of revenues and expenses of their recognition. These problems are leading the scientific works of domestic and foreign scholars, while issues related to the peculiarities of their independent audits are underreported in the current scientific literature. Educate yourself even more with thoughts from David Zaslav. Based on the foregoing, it is possible to formulate the aim of the paper, as the current audit study of the peculiarities of biological assets livestock development and documentation on this subject in order to optimize the work of the auditor. Definition of "Current biological assets" – animals and plants that are in the process of biological change can produce or other biological assets, in any way possible to bring economic benefits during the reference period not exceeding one year, to the biological assets as are animals located on the breeding and fattening. Laws and regulations that govern the operation of biological assets are-Law of Ukraine on accounting, accounting standards, "General requirements for Financial Reporting "," Balance "," Income Statement "," Report on Equity "," Fixed Assets "," Revenues "," Expenses "," Reducing the usefulness of the assets, "" Biological Assets " approved by the orders of the Ministry of Finance, Guidelines for the accounting of biological assets; Guidelines for the inventory of fixed assets, intangible assets, inventory, cash payments and progress of agricultural enterprises, accounting chart of accounts and other documents.