What Are The Main Errors And Frauds In Accounting Vouchers

Errors and frauds in accounting vouchers are mainly: (1) Incorrect use of accounting accounts.  (2) Total amount calculation error.  (3) The bookkeeping voucher is inconsistent with the attached original voucher.  (4) Cheating in summary vouchers. For example, when summarizing several expense reimbursement documents, intentionally summarize more to make the amount on the payment voucher greater than the total amount of the attached original voucher, so as to embezzle the difference. For another example, when summarizing several original collection vouchers, the amount on the collection vouchers is intentionally less than the actual amount of the attached original vouchers, so as to embezzle the difference.  (5) The "abstract" in the bookkeeping voucher is distorted and false bookkeeping voucher is fabricated.