How To Audit Accounting Vouchers

Bookkeeping vouchers are the direct basis for registering books, so as to ensure the correctness of account books and the whole record.

(1) whether the voucher is attached with original voucher, whether the contents of the voucher are consistent with the contents of the original voucher attached, and whether the amount is identical.

(2) whether the use of accounting subjects in the voucher is correct, whether the two level or detailed subjects are complete, whether the relationship between accounts is clear, and whether the amount of accounts is accurate or not.

(3) whether the relevant items in the voucher are fully completed and whether the relevant personnel are signed or stamped.

If there is any mistake in checking the voucher, it should find out the reason, fill it in again or correct it in time according to the prescribed method.