Vouching of Accounting Records | India | Auditing
In this article we will discuss about:- 1. Definition of Vouching 2. Purpose/Objective of Vouching 3. Importance/Advantages 4. Points to be Considered 5. Auditor's Duties and Liabilities 6. Vouching of Particular Items. Definition of Vouching: Vouching means the authentication or verification of entries by examination of documentary evidence or vouchers, e.g., invoices, debit and credit notes, receipts, statements, contracts, correspondence, [...]