Question

Checking the date of voucher on the voucher during vouching mainly helps the auditor to obtain evidence that

Answer 1

Answer:

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Answer 2

Answer:

During vouching, checking the date of the voucher on the voucher helps the auditor acquire evidence that the transaction is connected to the current year.

Explanation:

• Vouching is the process of cross-checking accounting entries in books of account with the appropriate supporting document/voucher.

• Every business transaction must be backed up with written documentation.

• Before creating an entry in the books of account, be sure you have the required documentation to back it up.
• The voucher is a type of documentary written evidence.
• Cash receipts, cash payments, and credit transactions must be meticulously vouched with supporting documentation.
• The name of the payee or vendor, the invoice date, the monetary amount and the payment due date, the specifics of the transaction, the accounts or account codes to be debited and credited in the accounting books, and other pertinent information are all included in a voucher.
• To aid control, the voucher is also serially numbered.
• The voucher is presented to an authorised official for approval after it has been verified.
• The voucher is entered into the voucher register once it has been authorised.
• The purchasing diary is replaced with the voucher register.
• A debit to an asset and an expense or purchases account, with a corresponding credit to vouchers due or accounts payable, is frequently included in the voucher register journal entry.

Hence, checking the date of the voucher is evidence that the transaction is related to the current year.

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