Under vouching, checking is done of:

The correct answer is Books of original entry.

Key Points

• Vouching is the process of looking over vouchers to make sure that the entries made in the books are accurate.
• Verifying a transaction that has been recorded in the books of accounts using supporting documentation is referred to as this.
• The goal is to guarantee that transactions are accurate and supported by sufficient evidence.
• Additionally, it verifies the authorization used to make an entry in the client's books.

Important PointsObjectives of vouching

1. Inspecting the books of original entries to ensure that transactions and entries are accurately recorded.
2. To ensure that transactions and entries have been correctly verified by a reasonable person.
3. Check that transactions have been categorized and disclosed in compliance with accounting principles.
4. Ensure that no fraudulent transactions are entered into the accounting records.
5. Ensuring that all entries and transactions are properly backed by evidence.