How To Audit Accounting Vouchers?
All the good accounting vouchers must be carefully examined by other accountants.
In the process of auditing the accounting vouchers, if the accounting vouchers are found to be mistaken, they should be corrected in time according to the prescribed methods. Only after the audit is correct, the accounting voucher can be used as the basis for registering the account books.
The examination of accounting vouchers mainly includes the following contents:
(1) whether the accounting voucher is attached with the original voucher and whether the economic content of the voucher is the same as that of the original voucher attached.
(2) the relationship between accounts should be clear, whether the amount is correct or not, in the accounting subjects (including the two level or the detailed subjects).
(3) whether the items in the voucher are filled intact, whether the abstract is clear, and whether the relevant personnel's signature is complete.
Editor: vivi
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