原始凭证及其重要性 原始凭证是在经济业务发生时所取得或填制的,是用来记载和证明经济业务的发生或完成情况的最初书面文件,是会计核算的原始资料和重要依据。由此可见,审核原始凭证是处理一切会计事务的重要一环,亦是审计过程中重中之重的聚焦点。 Original Vouchers and Their Importance The original vouchers, which are obtained or filled in upon the occurrence of economic business, are the original written documents used to record and prove the occurrence or completion of economic operations. They are the source of raw data and an important basis for accounting. This shows that the audit of the original voucher is an important part of handling all accounting affairs and is also the most important focus of the audit.