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Procedure of vouching

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While vouching the receipts of the insurance claims the auditor should examine a copy of the insurance claims lodged with the insurance company.
The expenditure and income should be treated on accrual basis.
I) Review the internal control on junk materials as regards its generation, storage and disposal and see whether it was properly followed at every stage.Normally, test checking is adopted for this purpose.The auditor should also refer to appointment letters, contract, service book, etc.Therefore, vouching is the act of testing the truth of entries appearing in the primary books of accounts.The cash receipts from the customers should be checked with the counterfoils of receipt issued to them.Verify by reference to relevant corresponding record in goods outward book or stores record.Articles of association, Partnership deed, Trust Deed etc.Example, a manufacturing company submits its financial statements and book of accounts to a leading auditing firm for vouching.I) Sale of raw materials.Objectives Of Vouching, main objective of vouching is to find out the regularity or irregularity of transactions, frauds and errors.To Know That All The Transactions Are Authorized.Each and every transaction is checked and ratified on the basis of document.He should see that the total of salaries book for a particular month agrees with cheque drawn for salaries.Vouching helps to find out the unrecorded or missing transactions.If in respect of sale proceeds of goods or an item of miscellaneous income no bill or voucher has been prepared, audit would not disclose that the amount has been misappropriated.The system of internal check should be examined; Cash memos to be verified with carbon copies of cash memos and traced in the summary book if cash sales are voluminous and thereafter in the cash book; Dates on the cash memos should tally with those.C) Observance of accounting principles: The transaction should be recorded in the books of accounts having record to the principles of accounting; the principles include Distinction being drawn between capital and revenue expenditure.To Know The Truth Of Account.I) Who opens letter, what record is kept, and whether all cheques or postal orders are immediately endorsed to bankers and crossed Account Payee Only.If a cash memo has been cancelled, its original copies should be inspected, for it could be that the amount has been misappropriated.V) Whether printed receipts with counterfoils, numbered serially by a machine are used and who maintains the stock of unused receipts?
Auditors confirm that the amounts mentioned in each transaction are truthful, disclosing the nature of a transaction, and its authorization.

Each and every transaction is checked and ratified on the basis of support document.
By using this technique, the auditor reviews all the entries and seeks for the relevant documentary evidence that supports and verifies each transaction.