Check whether the basic elements of the invoice are filled in correctly, mainly including: billing time, economic content, unit price, specifications, quantity, amount, amount in figures, amount in words, stamp of billing unit, signature of manager, signature of payee, validity period of invoice, etc.

2. Review the logical relationship of invoices.

There are internal relations or laws between the various elements of auditing invoices. If the internal relationship is violated, there is a problem. For example, the names of the buyers and sellers in the special VAT invoice are directly related to the tax registration number, and the names on the seal of the special invoice in the ordinary invoice also have a corresponding relationship with their tax number. According to the economic content recorded on the invoice, examine the authenticity of the business; According to the unit price and quantity on the invoice, the correctness of the total amount can be verified.

3. Check whether the auditing procedure on the invoice is complete.

Check whether the invoice is signed by the manager, witnesses and auditors. When the invoice is submitted to the Finance Department for reimbursement, it must be signed by at least four people: the manager, the witness, the inspector (the item to be inspected) and the auditor.