How Many Invoice Vouched The Auditor?

An invoice is documentary evidence which proves the accuracy or other wise of a transaction appearing in the books of account. All invoices relevant to the business transaction should be carefully field and preserved to enable the auditor to carry out vouching. Various types of invoices to be produced to the auditor for checking;

1. cash receipt invoice
Carbon copies of the all cash receipt issued invoice, cash memo of the suppliers, correspondence, etc.

2. cash paid invoice
Original receipts invoice of the payees supported by relevant documents. For example cash receipts invoices, pretty cash paid invoices, wages books, contracts, correspondence, etc.

3. purchases invoice
Copy of the purchase order, original purchase invoices of goods received notes, bills, credit memos and correspondence, etc.

4. sale invoices
Copy of order sale received which should be cancelled by a rubber stamp or initials by the auditor, carbon copy of sale invoices, copies of goods out slips, correspondence, etc.

5. purchase return invoice
Credit notes received from customers, copies of the goods sent out slips and correspondence, etc.

6. sale return invoice
Debit notes received from customers, goods received notes and correspondence, etc.

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