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会计凭证是记录经济业务,明确经济责任,登记帐簿的重要依据。如有虚假,就可发生偷漏税收,贪污盗窃等不法行为。近两年来,我市某区审计局通过审查会计凭证,发现搞假凭证偷漏锐款156.5万元,贪污行贿34.67万元,这充分说明审查凭证是审计工作的重要一环。如何审查凭证,鉴别真伪,笔者就此问题,联系审计工作实际谈点浅见。凭证具有五性,即真实性、完整性、合法性、合理性、合规性。一般通过审
Accounting vouchers record economic business, a clear economic responsibility, an important basis for registering books. If false, you can occur tax evasion, corruption and other illegal acts. In the past two years, a district audit bureau in our city examined and verified accounting vouchers, and found that the card fraud voucher of 1.565 million yuan was vandalized and that the bribery and corruption of 346.6 thousand yuan were corrupted. This fully shows that the examination voucher is an important part of the audit work. How to review the voucher to identify the authenticity of the author on this issue, the actual audit point of view talking about humble opinion. Voucher has five attributes, namely, authenticity, integrity, legitimacy, rationality and compliance. Generally passed the trial