獐子岛集团作为海洋企业，海产品是其存货的主要部分。而獐子岛的养殖面积达

As a marine enterprise, Zhangzidao Group's seafood is the main part of its inventory. On the other hand, Zhangzi Island has a breeding area of ​​3 million mu of sea area, which is very difficult for auditors to inventory and supervise inventory. Auditors can only take inventory and supervision by sampling, and infer the overall inventory status through the sample. There is a certain gap between this and the real situation. However, this part of the inventory has a certain degree of particularity, so a series of links of its procurement, breeding, testing, storage and even sales need to be included under a strict supervision system.

As a marine enterprise, the Island Group has marine products as a major part of its inventory. The breeding area of the island of Yanzi reached 3 million mu of sea area, which is very difficult for the auditors to inventory inventory inventory and supervision, auditors can only take stock and supervision by sampling, and through the sample situation to infer the overall inventory situation, which is a certain gap with the real situation. But this part of the inventory has a certain particularity, so its procurement, breeding, testing, storage and even sales of a series of links need to be included in a strict supervision system.

獐子岛集团作为海洋企业，海产品是其存货的主要部分。而獐子岛的养殖面积达300万亩海域，这对审计人员对存货的盘点与监督是非常困难的，审计人员只能通过抽样的方式进行盘点和监督，并且通过样本的情况来推断整体存货的情况，这与真实情况是存在一定差距的。但这部分存货又具有一定的特殊性，所以其采购、养殖、检测、入库乃至销售的一系列环节都需要纳入严格的监督体系之下。<br>