1, sealed.
The seal is vague or has no seal.
Use the official seal of the closed enterprise.
The business scope of seal is inconsistent with the contents of invoice.
2. Degree of standardization. ?
During the audit, it was found that some invoices did not conform to the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), and some
Invoices are not issued by the purchasing unit, and some invoices are not issued on the date. This kind of invoice is very strong in reimbursement unit and recording time.
Flexible, can be reimbursed anytime, anywhere.
3. content.
At present, the contents of false invoices issued by audited units mainly include "office supplies", "non-staple food", "labor insurance supplies", "oil" and "maintenance".
Repair costs ",etc. If the expenditure in these areas is extremely high, there may be a problem of issuing false invoices. The audit of such invoices should focus on
It means whether it is useful to make fake invoices to cover up the fact of Spring Festival and Mid-Autumn Festival every year.
4. Logical relationship.
During the audit, some problems were noticed in the logical relationship between invoice number and invoice date. For example, some audit units in purchase orders.
The number of purchase invoices issued by one person is continuous, but the dates are far apart; Some invoice numbers are continuous or discontinuous, but they are the same.
The invoice in this book, but the seal is different from the purchase unit.
5. Industry category.
Some audited units ignored the comparison of industry categories when issuing false invoices, which led to the conflict between the industry categories of invoices and economic and business behaviors.
Shield. For example, some invoices are "purchasing office supplies", but they use invoices from the construction industry; Some invoices are in
Rong is "house maintenance", but it uses invoices from commodity retail industry and the like.
The above is to verify the authenticity of the invoice.