• Dr. Rajnish Kumar

Vouching refers to the verification of authenticity and accuracy of the transaction in the financial book with the help of available documentary evidence e.g., vouchers, receipts, bill, invoice, statement, agreements, minutes of the meeting, and other valid documents. In regard of vouching it is to be said that “vouching is the back bone of auditing”. In another words we can say that without vouching an auditor cannot perform his duty properly. The aim of auditing can be achieved by detecting and preventing errors and frauds. This paper tries to explore how vouching is helpful in getting main objectives of auditing and also why is it called backbone of auditing.

"Vouching – The backbone of Auditing", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 10, page no.666-669, October-2018, Available :http://www.jetir.org/papers/JETIR1810A02.pdf

"Vouching – The backbone of Auditing", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 10, page no. pp666-669, October-2018, Available at : http://www.jetir.org/papers/JETIR1810A02.pdf