How to review the original vouchers is as follows:

1. Review the authenticity of the original vouchers:

As the basic information source of accounting information, the authenticity of original vouchers is crucial to The quality of accounting information has an important impact. The review of its authenticity includes whether the voucher date is true, whether the business content is true, whether the data is true, etc.

For external original vouchers, they must have the official seal of the filling unit and the signature of the person who filled them in; for self-made original vouchers, they must have the signature or seal of the handling department and handling personnel.

In addition, for universal original vouchers, the authenticity of the voucher itself should also be reviewed to prevent fraud.

2. Review the completeness of the original voucher:

Review whether the basic elements of the original voucher are complete, whether there are any missing items, whether the date is complete, whether the numbers are clear, and whether the text is neat. , whether the signatures of relevant personnel are complete, whether the number of vouchers is correct, etc.

3. Review the legality of the original vouchers:

Review whether the economic business recorded in the original vouchers violates national laws and regulations, whether the prescribed voucher delivery and review procedures have been fulfilled, and whether there is corruption. Corruption and other behaviors.

4. Review the rationality of the original vouchers:

Review whether the economic business recorded in the original vouchers meets the needs of the enterprise's economic activities, and whether it complies with the relevant plans and budgets, etc.

5. Review the correctness of the original voucher:

Check whether the contents recorded in the original voucher are correct, including:

①The name of the unit that accepts the original voucher Is it correct.

②Whether the amount is filled in and calculated correctly. Fill in the digits of Arabic numerals and do not write them consecutively. The amount must be marked with "￥" in front of the lowercase amount, and there should be no space in the middle. The word "RMB" should be added before the amount in uppercase, and the amount in uppercase and lowercase should match.

③Whether the correction is correct. All contents recorded in the original voucher must not be altered. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and corrections shall not be made on the original voucher.

If the original voucher contains other errors, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit.