The contents of the original voucher audit include:
1, the authenticity of the audit certificate, that is, whether the basic contents of the audit certificate are true and correct.
2, the legitimacy of the audit certificate. Audit the occurrence and completion of economic business, whether it conforms to the national guidelines, policies, regulations and systems.
3, the rationality of the audit certificate. According to the national policies, regulations and systems, starting from the specific situation of operation and management, and in accordance with the principle of strict economy, opposing waste and improving economic efficiency, it is reasonable to review the occurrence or completion of economic business.
The original vouchers have been audited, and the accounting procedures shall be handled in a timely manner in accordance with the provisions for the original vouchers that meet the requirements; Original vouchers with true business but incomplete procedures shall be returned to the handling personnel for completing the formalities; Accountants have the right to refuse to accept illegal and unreasonable original vouchers and refuse to go through accounting procedures. If the circumstances are serious, it is necessary to report to the leaders and relevant departments and deal with them in time.
Extended data:
Matters needing attention
1, formally approved. Confirm whether the bill meets the financial regulations, whether the internal vouchers are filled in according to the company's financial regulations, and whether there is a formal invoice. All kinds of bills with incomplete internal receipts and seals or forged or altered bills cannot be reimbursed.
The reimbursement voucher should be filled in by the reimbursement person himself, and the original invoice should be neatly pasted on the back of the upper left corner of the reimbursement voucher. If payment is made by check, the check stub should also be attached to the invoice.
2. Content review. Check whether the items, amounts, dates and other items of various vouchers are true, whether they conform to the provisions of the company's financial system, whether they are signed by the manager, and whether the total amount of original invoices and various bills is consistent with the amount on the reimbursement vouchers, and check them with purchase orders, proposals, contracts and other related materials.
Whether the content of the original bill is complete, and whether the invoice business category is consistent with the expenditure item.
3. Authorized audit. Cashiers should carefully examine whether the reimbursement documents meet the requirements of the company's examination and approval, and be signed by leaders at all levels of the company for confirmation.
4. Integrity audit. The cashier should carefully examine the integrity of the original bill. For documents such as travel expenses and local transportation expenses that are regularly summarized and reimbursed, the cashier should carefully count the number of original bills such as invoices, quota invoice and tickets attached to the reimbursement voucher to ensure that the total amount of the original bills is consistent with the amount on the reimbursement voucher.
5. Budget review. The cashier should always check whether the expenses have reached this month's budget limit. If they have met or exceeded the budget, they should not be spent, and they should not be spent until the budget is revised and approved by the company.
Baidu Encyclopedia-Original Voucher Review