Vouching is: (a) Not a useful audit procedure. (b) Agreeing a balance or transaction to supporting documentation.

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Vouching is: 

(a) Not a useful audit procedure. 

(b) Agreeing a balance or transaction to supporting documentation. 

(c) The main audit procedure used to gather evidence on the completeness assertion. 

(d) Not designed to be used as a substantive audit procedure.

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Related Book For  answer-question

Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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