The Auditing of Source Document in University
Zhengbing Liu · Journal of Jiangsu Vocational and Technical Institute of Economics and Commerce · 2010
The auditing of source document is basic work in colleges and universities.It is also a difficult and challenging task for accounting staff.Furthermore,as accounting basic source,the truth,completeness,accuracy legitimacy,reasonableness and timeliness have a quite important impact on the quality of accounting information.Therefore,accounting staff should audit it strictly through check,thinking,calculating.