Question

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

Answer 1

Vouching:

• Vouching is a organized examination of the books and records of a business

• Vouching is definite as the "verification of entries in the books of account by examination of documentary suggestion or vouchers, such as statements, debit and credit notes, invoices, receipts, etc.

• Vouching comprises routine checking which is an automated checking, whereas vouching is made on the basis of written evidence. A voucher may be a sales bill, acquisition bill, payment receipt, pay-in slip, etc. All such types of documentary evidence are termed as vouchers.

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