Question

When auditors use documents to support recorded transactions, the process is often called​

Answer 1

When auditors use documents to support recorded transactions, the process is often called Vouching.

Voucher is known as the evident for the support of a transaction in the books of account. It may be bill, receipts, requisition form, agreement, decision, bank paying slip etc.The act of examining documentary evidence in order to ascertain the accuracy of entries in the account books is called "Vouching". Vouching is a technical term which refers to the inspection by the auditor of documentary evidence supporting and substantiating a transaction.

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