Meaning and Definition of vouching

What is vouching?

Vouching of cash transactions

After preparing Audit notebook, audit planning, auditing working papers, audit preparations etc., the next step is to proceed with the examination of accounting entries passed in the books of account during the period under review.  In this step the auditor has to check the entries with its supporting documents to determine the accuracy and authenticity of the entries passed by verifying the vouchers, bills and other supporting documents.  This process of checking the evidence of the entries called vouching.  It may related to cash as well as trading transactions.

Auditor is required to certify the financial statements prepared by the accountant as the statement shows the true and fair view of the results of operations and the state of affairs of the business.  Unless he tries to establish the accuracy and authenticity of all the transactions recorded in the books of account, auditor will be falling from discharging his duty.  The exercise of establishing and verifying the accuracy and authenticity of the accounting entries passed in the book of account with reliable evidences are technically called 'vouching'.  It means vouching is the testing the truth of all the entries made in the book of accounts.

Definition of Vouching

Some of the important definitions by well known authors are giving below:

Lawrence Dicksee had defined vouching as an act of comparing entries in the books of accounts with documentary evidence in support thereof.

Ronald A. Irish has defined vouching as a technical term which refers to the inspection by the auditor of documentary evidence supporting and substantiating a transaction.

According to F R M De Paula, Vouching does not mean merely the inspection of receipts with the cash book, but includes the examination of the transactions of a business together with documentary and other evidence of sufficient validity to satisfy an auditor that such transactions are in order, have been properly authorized and are correctly recorded in the books.

According to Arthur W Holmes, Vouching is the examination of the underlying evidence which is in support of the accuracy of the transaction.  The process of vouching is intended to substantiate an entry by providing authority, ownership, existence and accuracy.

From the above definitions we can conclude that vouching is a method of examination to not only substantiate an entry in the books of account with documentary evidences, but also to see that these evidences are adequate, reliable and really connected with the business. For this, the auditor should go beyond the books of account i.e. he should go to the very source of the transaction to see that it is related to the business and is properly authorized.

Objectives of Vouching

The main objectives of vouching are:

  • To examine the accounting entries recorded in the books of accounts with reference to documentary evidence known as vouchers.
  • To examine the authenticity of the transactions recorded in the books of account.
  • To examine the adequacy and reliability of documentary evidence.

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Comments 28 comments

sujan 5 years ago

its not so proprer

sdaF 5 years ago


siddiqa 5 years ago

good, i undersatand

Govind kumar pandey 5 years ago

It is a very nice and much better to understand topics.

Rabia anum 5 years ago

gd and nice

sudheer 5 years ago

not bad but its very easy ya

cyprian 5 years ago

its the best

rubi 5 years ago

Thanks. I got it

kunal 4 years ago

i understand very well. Thanks.

Rana Ammar 4 years ago

i understand ,niceeeeee lecture

arbind 4 years ago

very simple to understand..very easy to learn.

ujjal 4 years ago

objective are written to short .

akansha raina 4 years ago

good one..thenx alott,easy to understand

anupriya pandey 4 years ago

is't very gud. i understand about it.thankkkkkkkkkk's for giving me right answer.

akriti kashyap 4 years ago

thanks for giving us good knowledge

muzamil 4 years ago


naaz basu khan 4 years ago

yupee its simple and easy to learn

punnagai 4 years ago

explain d meaning f vouching

bilal shinwari 3 years ago

simple nd mind attracting...tnx

nandhu 3 years ago

am really under stand the meaning simple and best

Ajit Gupta 3 years ago

REALLY fascinating and easy to understand.

priya 3 years ago

very useful

subi 3 years ago

plz explain steps of voching also

Azhar khan 2 years ago


jot aman 2 years ago

very nice..........

Nagaraju S G 22 months ago

nice........... i got it, thanks

anjalithakur 22 months ago

Thnx it is better explain the meaning

raffath 18 months ago


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