在审计工作中时常发现,一些单位的原始凭证如发票、收据等字体变型,字迹模糊不清,给审核工作带来了一定的难度。造成这种现象的主要原因是开票人字迹不规范,复写纸没有勤换。原始单据是会计记帐的依据,更是审计人员审核帐目的依据。一张字迹模糊、字体变形的单据看起来似是小事,其实却事关重大,一些心术不正的人往往借机进行违纪违法活动,给国家 Often found in the audit work, some units of the original documents such as invoices, receipts and other font variants, writing blurred, to the audit has brought a certain degree of difficulty. The main reason for this phenomenon is not standardized calligraphist, carbon paper is not frequently changed. The original document is the basis of the accounting bookkeeping, but also audits the basis for auditing accounts. An illegible, fonts, deformation of the document may seem trivial, in fact, is of great importance, some ill-intentioned people often take the opportunity to carry out disciplinary and illegal activities to the country