In the actual work of the unit, ordinary people buy materials, office supplies or go out for activities. After getting the original ticket, they first find the unit leader or the leader in charge of the department to sign it, and then hand it over to the accountant for reimbursement. In this case, there may be some doubts about the authenticity, legality and integrity of the original documents. The author intends to talk about some views on the audit of original expenditure vouchers.

First, the original expenditure voucher audit method

Because the original expenditure voucher is a written proof that reflects and records the economic business students, it is also a clear economic responsibility, which serves as the basis for accountants to pay and prepare accounting vouchers. In order to maintain financial discipline and ensure accounting quality, accountants must strictly examine it. So, what aspects should we review?

(a) Review of "elements"

On the basis of confirming that the original expenditure vouchers are tickets, receipts, tourist tickets and internal self-made vouchers allowed by the finance and taxation departments that reflect the validity of the written vouchers of economic business students, the integrity of their basic elements is checked in accordance with the provisions of the basic accounting work norms. That is, the name of the audit voucher; Date and number of voucher filling; Name of receiving unit; Economic business content; Quantity, unit price and amount; Fill in the name of the voucher unit and the signature and seal of the agent.

(2) Review "Looking Up"

Mainly check whether the "header" on the voucher is consistent with the name of the company, and whether there is any addition, deletion or alteration. If it does not match, it is necessary to find out why it is reimbursed in your own unit to prevent other units or private shopping tickets from being reimbursed.

(3) Check Number, Invoice Date and Reimbursement Date.

First, check whether the number and date of the certificate issued by the same unit are contradictory. If there are many vouchers issued by the same company, they can be sorted by excerpts. For example, the issue date of a company 14667 is September 1997, while the issue date of the same book 14682 is July 1997. After auditing, this matter is a serious violation of discipline.

Secondly, it is necessary to check whether the issuance date and reimbursement date of the voucher are abnormal. Generally speaking, the above two dates will not be too long apart. If it is longer, you should check the reason.

(four) audit "fill in the content"

Irregular, incomplete, incorrect and seriously altered bill contents are the main characteristics of false original expenditure vouchers. The handwriting of the voucher is unclear, the drawer only fills in the "surname", and the measurement unit arbitrarily replaces the national legal measurement unit with "bucket", "bag" and "car", which violates the "no renaming" rule; Or the commodity name is not specific; Or fill in the names of other projects at will. Contact the actual work, especially to prevent fake transportation and fake work tickets.

In practical work, the relevant personnel of some units often obtain tickets in the name of "consulting fees" and "service fees" through the Association for Science and Technology, the Technical Association and other units, and then falsely report the fees and take cash for departmental bonuses, commissions, kickbacks, hospitality and so on. Accountants must pay attention to this situation when auditing the original expenditure vouchers.

(5) Review "Numbers"

Check the following aspects in detail: whether the quantity multiplied by the unit price is equal to the amount; Whether the sum of the detailed amounts is equal to the total; Whether the digital amount is equal to the literal amount; Whether the Arabic numerals have been altered.

(six) whether to review the "Yin and Yang votes"

Copying is an essential link in the settlement business of multiple coupons. The expense voucher (usually called "Yin-Yang ticket") without carbon paper handwriting on the back may be "big head and small tail", and the reason must be asked to the ticket holder.

(seven) review the "limit"

For the needs of ticket management, some tickets stipulate that the maximum amount is "thousand", but the drawer has artificially added a column of "ten thousand" on the ticket. For this kind of expenditure voucher, it is either a violation of discipline or a violation of regulations.

(eight) review the "economic content"

Check whether the industrial special ticket is consistent with the economic content filled in. It is an important feature of false original expenditure vouchers to change the scope of ticket use without permission and use or borrow tickets across industries.

(9) Audit the "white note"

In actual work, some units have "white bars" as expenditure vouchers to varying degrees. These "white notes" are informal original vouchers issued by units or individuals, with no fixed format and no specified content. For example, foreign units do not have official seals, and so on. When accountants encounter "IOUs", they must ask the reasons, review the procedures and try to refuse.

(ten) audit "seal"

Mainly to check whether the seal is in compliance with the regulations. The seal mentioned here refers to the "official seal" with legal effect and specific use, that is, the seal that can prove the identity and nature of the unit, including the business official seal, the special seal for finance, the special seal for tickets and the special seal for settlement. The general characteristics of the fake ticket seal are: the seal itself is vague, or the deliberate strength is not enough to make it unclear; Special seals do not use seals that meet the requirements, but cover other seals indiscriminately. In addition, some even don't stamp at all.

(eleven) audit "handwriting"

If the amount is large, the expenditure business is abnormal, and it seems that the reimbursement personnel fill it out by themselves, it must be carefully reviewed. In daily work, I have heard that the sales unit provides blank bills and the agent of this unit fills in the expenses himself.

(twelve) review the "business volume"

According to the size of the unit, the law of economic activities, accounting and other characteristics, audit the authenticity of the expenditure ticket.

For example, if a company owns a car, the driver will generally reimburse about 1500 yuan for the gasoline cost one month. However, in a certain month, the driver reimbursed more than 3,500 yuan for gasoline. Accountants are skeptical about this. After internal investigation and external investigation, the driver colluded with the relevant personnel of the gas station to overcharge 2,000 yuan for gasoline, and recovered the loss through the leadership.

(13) Review "Procedures"

That is, it focuses on the procedures that must be passed for reimbursement of original expenditure vouchers. For example: the warehousing acceptance procedures of purchased goods and so on. Through the audit of the above procedures, the authenticity and legality of the original expenditure vouchers are determined to prevent the occurrence of falsehood and fraud.

(fourteen) review the "expenditure standards"

According to the current relevant financial laws and regulations and the provisions of the financial system, strictly examine whether the expenses such as repair fees, conference fees, hospitality fees, travel expenses, telephone charges, etc. are reasonable and meet the expenditure standards.

(fifteen) whether to review the "reimbursement"

Pay attention to this item when reviewing the original expenditure voucher at ordinary times to prevent repeated reimbursement in case of fish in troubled waters.

(sixteen) review the "ratification"

Mainly review whether the leader's approval signature is wrong. The original external voucher for payment must be signed or sealed by the person in charge, and approved and sealed by the corresponding person in charge according to the approval procedures and authority stipulated by the unit. Self-made original vouchers must also be reviewed and signed by the handling unit * * * or the personnel designated by the unit * * *.