所谓帐前审计,就是把已发生的经济业务未入帐的原始凭证,进行逐张逐笔审计,也称帐前原始凭证审计。对符合财务制度规定,又具有原始凭证六要素的,加盖“审计专用章”(条章)准予入帐,未加盖“审计专用章”字样的原始凭证,不得入帐。这样做,确保了会计核算质量,深受农村财会人员的欢迎。 The so-called pre-account audit, is to have occurred in the original economic business documents have not been recorded, one by one by-by-one audit, also known as the original audit before the account. Those who meet the requirements of the financial system and have the six elements of the original voucher shall be admitted to the accounts with the stamp of “special seal for auditing” (Article), and the original vouchers without the words “special seal for auditing” shall not be recorded. In doing so, to ensure the quality of accounting, welcomed by the rural financial accounting staff.