Through analyzing the genesis of the nonstandard source document and its harmfulness,this paper expounds how to strengthen the audit of the source document and guarantee the reality of the financial information.

An original voucher records concrete business contents and is the essential proof and information source for accounting verification.

On the basis of describing what is original voucher,the article makes elaborations in the following three aspects:what to be filled in & related requirements,approaches for examination & verification and the existing problems and countermeasures in examining & verifying original voucher.

Great attention should be paid to the principle of "Observing, Auditing and Probing" in the auditing of original documents.

This article discusses in greater detail the original documents and methods of handling accounting business of stock investment in the se condary market.

This paper expounds the important functions of the original evidences in enterprise\'s economic activities,briefly introduces the classification of the original evidences,emphatically describes the contents and procedures of the auditing of the original evidences and the treatment of the original evidences after auditing.