The research examines organizational and methodological aspects of biological asset accounting. The authors categorized biological assets based on their useful life. Evaluating the internal control system is recommended in the audit process for current biological assets for farms specializing in animal husbandry. During the audit of biological assets on animal farms, the authors developed an audit technique set; its methodological relevance was reviewed by the auditor. Formalizing the audit results using a working table, the auditor is advised to create a “record of comparison of accounting and zootechnical accounting data.” In cases of intentional falsification involving livestock and poultry slaughter operations, such as misrepresenting weights or incorrectly documenting causes of death, it is recommended to use logical comparison of primary documents and parallel data verification to detect errors, such as incorrect weight reporting. A document titled “Recording the results of checking the completeness of the mass of current biological assets in animal husbandry” has been created to formalize the findings of biological asset testing. Calculating existing biological assets in animal husbandry follows a comprehensive and sophisticated approach. This suggested method should be adhered to when auditing the biological assets currently used in animal husbandry.