Familiar with audit methods for increases and decreases in fixed assets. The purpose is to enable us to practice the basic processes and technical methods of auditing more systematically, deepen our understanding of basic auditing theories, the application of basic methods and the training of basic skills, achieve the unity of combining theory with auditing practice, and become familiar with the increase in fixed assets. reduction audit method. Fixed asset cycle refers to the process of business activities from the putting into use of fixed assets, the formation of depreciation funds through depreciation, to the scrapping, cleaning up and repurchase of new fixed assets.