Q.Define Vouching. State any one objective of vouching.

Vouching is the auditor's core technique of testing an entry against its real supporting document.

Any one of vouching's several objectives (confirming genuineness, detecting fraud, ensuring correct classification, catching omissions) completes the answer.

Vouching is the process by which an auditor examines the documentary evidence (vouchers) supporting every entry recorded in the books of account, in order to satisfy themselves that the transaction genuinely occurred, has been properly authorised, and has been correctly recorded as to account, amount, and accounting period.

One objective (illustrative, any one is sufficient): to detect errors and frauds — a fictitious entry can be arithmetically perfect (correctly added, correctly posted) and yet substantively false; only comparing it against genuine documentary evidence exposes the fabrication. (Other valid objectives: confirming proper authorisation of every transaction; ensuring correct capital/revenue classification; ensuring no transaction has been omitted from the books.)

Students sometimes define vouching as simply 'checking the accounts' — the definition must specifically mention DOCUMENTARY EVIDENCE (vouchers); vouching is distinct from a general accuracy check precisely because it tests entries against outside proof, not just internal consistency.