浅谈原始凭证的审核

阐明了原始凭证在企业经济活动中的重要作用,简要介绍了原始凭证的分类方法,重点叙述了原始凭证审核的内容、步骤以及审核后原始凭证的处理办法.

Talking about the Auditing of the Original Evidences

This paper expounds the important functions of the original evidences in enterprise's economic activities,briefly introduces the classification of the original evidences,emphatically describes the contents and procedures of the auditing of the original evidences and the treatment of the original evidences after auditing.