The purpose of this consigned project is to audit relevant accounting reports of sales (import) volume of automobile, tire, lead-acid battery, lubricating oil, and battery responsible enterprise. This project is used to prevent untruthful reporting and to strengthen supervise sales volume report. Furthermore, it could enhance responsible enterprise consulting as well as practicing “polluter pay” and “honest declaration”. According to the request of Environment Protection Administration Executive Yuan (EPA), the post-revising plan will cover the following perspectives: extraction of recycling funds, administration concerning receivables relevant tasks, internal improvement, and auditing outcome review of previous years. Other than making detail planning and shorten project procedure. It is also necessary to have ample preparation in order to reduce the consumption of outwork time and training period. In addition, irregular work reviews and written notification of applicable personnel are also crucial for on-time implementation. Above acts will help to perform the project more efficiently. The review of project outcome is reported in four aspects, which are plan cost efficiency, executing result, application training and legal advocating result, as well as technical application analysis. The report also covers research on automobile, tire, and lead-acid battery industries. Moreover, it compiles enterprises’ opinion on related laws and recycling funding policy. It further gives advice based on findings from plan implementation process. The advices are: providing accurate importing/exporting information at custom, specifying permissible objects material, specifying document needed for indirect exporting, specifying outsourcing allowable area, explanation of setting plan efficiency indictor as 10 times of earning ratio, promoting environmental law to entrepreneur, and etc. Issues mentioned above could be used as future reference when revising relevant policies and conducting similar projects.