Current assets include: \x0d\Cash, bank deposits, securities, notes receivable, accounts receivable, less: bad debt provisions, prepaid income tax, prepaid accounts, and other receivables , prepaid expenses, inventory\x0d\ Current assets refer to assets that an enterprise can realize or use within one year or within one operating cycle of more than one year. It is an essential component of enterprise assets. During the turnover transition, current assets start from the currency form, change their forms in sequence, and finally return to the currency form. Various forms of funds are closely integrated with production and circulation, with fast turnover speed and strong liquidity. Strengthening the audit of current asset business will help determine the legality and compliance of current asset business, check the correctness of the accounting treatment of current asset business, expose its shortcomings, and improve the efficiency of the use of current assets. \x0d\\x0d\ Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventory. Since the characteristics of each project are different, they should be reviewed separately according to their different requirements. \x0d\\x0d\ 1. In physical form, current assets are basically reflected in the material reserves of various departments and residents. Including:\x0d\\x0d\ (1) Current assets in a state of preparation for production and consumption refer to the means of production reserved by production units and consumer goods reserved by consumer departments and residents;\x0d\\x0d\ (2) Under agency sales status of current assets. It refers to the unsold production means and consumer goods reserves in the production department and circulation department, as well as the reserve materials stored by the state;\x0d\\x0d\ (3) Current assets in the production process. It refers to the production unit’s reserves of work-in-progress and semi-finished products. \x0d\\x0d\ 2. According to the liquidity, it can be divided into quick assets and non-quick assets. Including:\x0d\\x0d\ (1) Quick assets refer to current assets that can be realized in a short period of time, such as monetary funds, trading financial assets and various receivables and prepayments. \x0d\\x0d\ (2) Non-quick assets include inventories, prepaid expenses, non-current assets due within one year and other current assets.