What Is The Technique Of Vouching In The Audit?

At the time of conducting the vouching the following points must be borne in mind:
• In order to ensure that valuable time is not lost in vouching, the client should produce to the auditor all the vouchers arranged in the order in which entries appear in the books of account.
• The auditor must satisfy himself that the dates given on the vouchers which are recorded in the books fall in the year under review.
• Satisfaction must be made in respect of the head of account debited or credited from the availability documentary evidence.
• While examining the documentary evidence it should be carefully seen that the transaction pertains to the business. Care must be given to those vouchers which are in the personal names of the partners, managers, secretary and directors.
• Every voucher has been passed by the authorized official.
• Attention should also be paid to the point where the voucher bears proper revenue stamp.

• Complete notes should be taken in respect of such items as require further clarifications or evidence.
• Attention should also be paid to the amount to ensure that it agrees both in words and figures.
• Any alternation particularly in respect of the figure on the receipts and vouchers must be fully inquired into.