本文首先讲现在大多数企事业单位都实行了会计电算化及做好电算化工作应做好几方面的工作,然后讲了在电算化下凭证审核显得更为重要及几种凭证审核形式,最后重点讲了手工审核在目前是一种行之有效的凭证审核方式。 This article first of all talk about now most enterprises and institutions have implemented accounting computerization and computerized work should do several aspects of the work, and then talked about the computerized audit of documents is more important and several forms of voucher audit Finally, focusing on the manual review is currently an effective way to audit documents.