原始凭证审核中主要存在不规范性和利用原始凭证作弊两类问题,主要表现如下:l.原始凭证填制上的错误。2.原始凭证填制内容不完整性。3.原始凭证缺乏时效性。4.原始凭证的遗失。5.对原始凭证涂改、添加。6.利用原始凭证虚报冒领;利用原始凭证重复报销;利用原始凭证的多联次搞大 There are two main types of problems in the original voucher audit, such as non-standardization and cheating with original vouchers. The main features are as follows: l. Errors in filing original vouchers. 2. The original documents fill in the content of incompleteness. 3. The original certificate lacks timeliness. 4. The original certificate of loss. 5. Modify the original document, add. 6. The use of the original voucher falsehood; repeated use of the original voucher reimbursement;