(1) According to the accounting vouchers that have been sequenced, review the accounting vouchers one by one in order, and do not skip numbers, reverse them, or mess them up to prevent omissions;

( 2) When reviewing vouchers, you should first review the attachments after the accounting vouchers, that is, the original vouchers. The review of original vouchers should follow the principle of individual first, then group, that is, carefully review each one first, and then add up the total;

< p>(3) When reviewing accounting vouchers, the content of the original voucher should be compared with the relevant columns of the accounting voucher, and whether the information recorded in the accounting voucher is consistent with the original voucher data, and whether the filled columns are consistent with the original voucher data. Economic and business compliance;

(4) During the audit process, the auditors must record the problems discovered one by one, and promptly notify the person in charge of the accounting matter to correct them.

Records must be true:

The economic business content and figures listed in the original voucher must be true, reliable and consistent with the actual situation. The content must be complete: all items required in the original voucher must be completed item by item and must not be omitted or omitted. The procedures must be complete: signature and seal: whoever issues the ticket seals it, and whoever handles it signs it. The writing should be clear and standardized.