Question

vouching is a systematic examination
of the books and records of a business,​

Answer 1

Vouching is a systematic examination of the  books and records of a business . As the whole process of vouching depends on thoroughness

and examination of records in order . The information present in the books are the information obtained from the documents provided .

Explanation

VOUCHING IS CONSIDERED AS THE ESSENCE OF AUDITING

The several documents to be considered for the vouching process :-

invoices

debit and credit notes

receipts

statements