Vouching is a form of examination that uses documentary evidence to prove the correctness of an entry in the books of account; however, the auditor should not go beyond the books of account for this purpose.
A. The statement is correct
B. The statement is false
C. The auditor may or may not go beyond the books of account
D. It is immaterial
Answer:B
Vouching is a form of examination that uses documentary evidence to prove the correctness of an entry in the books of account; however, the auditor should not go beyond the books of account for this purpose.
A. The statement is correct B. The statement is false C. The auditor may or may not go beyond the books of account D. It is immaterial