AUDITING AND CLOUD AUDITING

Definition Vouching means testing Of the truth of items appearing In the books of original entry. “Vouching is the examination of the evidence offered in substantiation of entries in the book including in such examination the proof, so far as possible, that no entries have been omitted from the books” -Taylor and Perry. According to Dicksee."Vouching consists of comparing entries in books of account with documentary evidence in support thereof”.