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Audit Evidence - Substantive Procedures

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How sequentially numbered vouchers help auditors?

By Hasaan Fazal on March 17, 2011

First of all let’s clear our confusions about the term Voucher itself. Voucher is any document on which an information about the business activity is recorded and the same is approved/authenticated/authorized by the relevant person in the management. Thus voucher is any document that proves that a particular transaction did happened and the person responsible […]

Posted in ACCA, ACCA - F8, Audit Evidence, Audit Evidence - Substantive Procedures, Audit Evidence - Tests of Controls, Auditing, CAT, CAT - T8, FAU, FIA | 1 Response