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href="/kj/">會(huì)計(jì)資格證</a> > <span>注冊(cè)會(huì)計(jì)師審計(jì)發(fā)票真?zhèn)?/span> </div>  <div id="rvcej7p" class="content clearfix" style=""> <div id="72c2yqf" class="left" style="">  <div id="uwm7a27" class="mk" data-mkid="33"></div> <div id="dqoi7fm" class="mk" data-mkid="38"></div>  <div id="mo7iaik" class="answers bf bb"> <h3 class="title">5個(gè)回答 <span id="jl797fn" class="refresh">默認(rèn)排序</span> <div id="21vplmt" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="2ebwjir" class="get-more-reply"> <div class="rusnaqi" id="reply_5123976" class="p-question-answers bf bb"> <div id="oh2loff" class="person" data-userid="yulang1107"> <div id="z2beiii" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0e99f59f0b635b57a5bb4b5fe463b5dc3389c9d0.jpg" alt=""> </div> <div id="qu7o0bj" class="other idcard-triggerment"> <p class="name">柔和的風(fēng)0751</p> <p></p> </div> <div id="ghw7z7o" class="appendDom idcard-triggerment"></div> <span id="gcybgfx" class="person-right">已采納</span> </div> <ans class="ans"><p>發(fā)票上有兩個(gè)發(fā)票號(hào) ，核對(duì)是否一致，看是否蓋有稅務(wù)機(jī)關(guān)的章級(jí)申請(qǐng)發(fā)票單位的財(cái)務(wù)章或發(fā)票專用章，金額工程名稱，單位名頭（是否有錯(cuò)別字）還可以登錄稅務(wù)機(jī)關(guān)網(wǎng)站查看發(fā)票真假</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/49e384b66323ae6ccc38a7e93995ee32.jpg" style="margin: 0 auto;" alt="注冊(cè)會(huì)計(jì)師審計(jì)發(fā)票真?zhèn)?></p> </ans> <div id="hkre2jl" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">115</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（10）</a> <span id="gjy7tks" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="huj7og2" class="mk" data-mkid="36"></div><div id="7bjfr0c" class="mk" data-mkid="37"></div><div class="2vcpcba" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="i8bm0y2" class="person" data-userid="free_allan"> <div id="icsv2ac" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6471e3ea83fea36256991e6b6fdc57e43c2b1870.jpg" alt=""> </div> <div id="telwhgx" class="other idcard-triggerment"> <p class="name">藍(lán)色琴弦</p> <p></p> </div> <div id="cweptri" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>《<a href="/kj/53145/" target="_blank">中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則</a>第1301號(hào)—審計(jì)證據(jù)》規(guī)定，注冊(cè)會(huì)計(jì)師應(yīng)該獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，以得出合理的審計(jì)結(jié)論，作為形成審計(jì)意見的基礎(chǔ)。也就是說，審計(jì)證據(jù)應(yīng)當(dāng)具有充分性、適當(dāng)性。審計(jì)證據(jù)的充分性是對(duì)審計(jì)證據(jù)數(shù)量的衡量，主要與CPA確定的樣本量有關(guān)。CPA需要獲取的審計(jì)證據(jù)的數(shù)量受錯(cuò)報(bào)風(fēng)險(xiǎn)的影響。錯(cuò)報(bào)風(fēng)險(xiǎn)越大，需要的審計(jì)證據(jù)可能越多。審計(jì)證據(jù)的適當(dāng)性是對(duì)審計(jì)證據(jù)質(zhì)量的衡量。相關(guān)性和可靠性是審計(jì)證據(jù)適當(dāng)性的核心，只有相關(guān)而且可靠的審計(jì)證據(jù)才是高質(zhì)量的。</p></p></ans> <div id="0goietj" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">273</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（14）</a> <span id="n12x0uf" class="from"><time>4小時(shí)前發(fā)布</time></span> </div></div><div class="h5q8wmu" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="kwdwah2" class="person" data-userid="free_allan"> <div id="7lauzpx" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/699fd6bfa8012b8a4574767d753b7373c7ba5945.jpg" alt=""> </div> <div id="2badgxo" class="other idcard-triggerment"> <p class="name">饅頭的饅頭</p> <p></p> </div> <div id="n2awjay" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>同學(xué)你好，很高興為您解答！</p> <p>原始憑證是指經(jīng)辦單位或人員在經(jīng)濟(jì)業(yè)務(wù)發(fā)生時(shí)取得或填制的，用以記錄經(jīng)濟(jì)業(yè)務(wù)發(fā)生或完成的情況、明確經(jīng)濟(jì)責(zé)任的會(huì)計(jì)憑證。例如購(gòu)物取得的發(fā)票就是典型的業(yè)務(wù)發(fā)生時(shí)取得的外來憑證。</p> <p>原始憑證審查是指對(duì)接受的外來憑證或企業(yè)自制的原始憑證的真實(shí)性、完整性、合法性和合理性的審查。例如，對(duì)發(fā)票審查而言，一般涉及到發(fā)票印制環(huán)節(jié)、發(fā)票領(lǐng)購(gòu)環(huán)節(jié)、發(fā)票使用、填開環(huán)節(jié)、發(fā)票保管環(huán)節(jié)、發(fā)票繳(注)銷環(huán)節(jié)的審查。</p> <p>1、識(shí)別原始憑證造假的常規(guī)審查</p> <p>原始憑證常規(guī)檢查的要點(diǎn)為：</p> <p>(1)原始憑證所具有的要素是否齊備，包括日期、單位、數(shù)量、金額等。</p> <p>(2)原始憑證所填寫的文字、數(shù)字是否清楚完整，更正方法是否符合規(guī)定。</p> <p>(3)原始憑證所辦理的審批傳遞手續(xù)是否符合規(guī)定，有關(guān)人員是否全部正式簽章，是否蓋有財(cái)務(wù)公章或收訖付訖戳記。</p> <p>(4)自制原始憑證(包括證、券、單、表)是否連續(xù)編號(hào)，其存根與所開具的憑證是否一致等。</p> <p>(5)原始憑證中所反映的經(jīng)濟(jì)業(yè)務(wù)的發(fā)生是否符合相關(guān)的法律、法規(guī)。</p> <p>希望我的回答能幫助您解決問題，如您滿意，請(qǐng)采納為最佳答案喲。</p> <p>感謝您的提問，更多財(cái)會(huì)問題歡迎提交給高頓企業(yè)知道。</p> <p>高頓祝您生活愉快！</p></p></ans> <div id="k2v2mlt" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">235</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（10）</a> <span id="dh7fjzh" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="tg7mqhg" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="z26ceee" class="person" data-userid="free_allan"> <div id="sv77laj" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/07ffde1d89f000260249e8845971d229e8ad4c4b.jpg" alt=""> </div> <div id="uwnyevv" class="other idcard-triggerment"> <p class="name">最真的poor</p> <p></p> </div> <div id="rnswbja" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>注冊(cè)會(huì)計(jì)師網(wǎng)上可以在報(bào)考省份的財(cái)政廳官網(wǎng)查詢真?zhèn)巍Ｗ?cè)會(huì)計(jì)師，是指取得注冊(cè)會(huì)計(jì)師證書并在會(huì)計(jì)師事務(wù)所執(zhí)業(yè)的人員，英文全稱Certified Public Accountant，簡(jiǎn)稱為CPA，指的是從事社會(huì)審計(jì)/中介審計(jì)/獨(dú)立審計(jì)的專業(yè)人士，在其他一些國(guó)家如國(guó)際會(huì)計(jì)師，簡(jiǎn)稱AIA，比如英國(guó)、澳大利亞、加拿大。在國(guó)際上說會(huì)計(jì)師一般是說注冊(cè)會(huì)計(jì)師，而不是我國(guó)的中級(jí)職稱概念的會(huì)計(jì)師。<a href="/kj/37099/" target="_blank">注冊(cè)會(huì)計(jì)師考試科目</a>為《會(huì)計(jì)》、《審計(jì)》、《財(cái)務(wù)成本管理》、《經(jīng)濟(jì)法》、《稅法》、《戰(zhàn)略與風(fēng)險(xiǎn)管理》。至2010年底累計(jì)有15.8萬人取得了全科證書。</p></p></ans> <div id="hd2be7y" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">335</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（15）</a> <span id="1nkxb77" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="2iz2ckc" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="z877kbj" class="person" data-userid="free_allan"> <div id="kpeqcbs" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0e03130731b422f47ac3796134e8fb3ee5426dde.jpg" alt=""> </div> <div id="bvmy772" class="other idcard-triggerment"> <p class="name">最愛銀杏飄</p> <p></p> </div> <div id="dhwbvcm" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>三種查詢辦法：一種是致電查詢者所在地財(cái)政廳，告訴對(duì)方其會(huì)計(jì)注冊(cè)證持件人的姓名，以及編號(hào)，若是工作人員幫助查詢下沒有這個(gè)姓名或者是沒有這個(gè)編號(hào)的話，證明<a href="/kj/49741/" target="_blank">注冊(cè)會(huì)計(jì)師非執(zhí)業(yè)會(huì)員</a>是假的。若是姓名和證件號(hào)全對(duì)起來，證明是真的。二種是直接到當(dāng)?shù)氐呢?cái)政廳進(jìn)行查詢，攜帶個(gè)人有效證件，或者是以單位的名義去查詢，對(duì)方也會(huì)幫助查詢。三種是直接在當(dāng)?shù)氐呢?cái)政廳官方網(wǎng)站上進(jìn)行查詢，進(jìn)入后點(diǎn)擊證件查詢，進(jìn)入再選擇會(huì)計(jì)師非執(zhí)業(yè)會(huì)員查詢，就可以了。</p></p></ans> <div id="oah7ddm" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" 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