What is the difference between Vouching and Routine Checking?

The following points, show the relationship/difference between routine checking and vouching:

  1. The auditor verifies the arithmetical accuracy of the entries through routine checking. In vouching entries are checked with the help of related documentary evidence.
  2. Vouching also includes examination of documentary evidence in support of recorded transactions besides routine checking. Thus, routine checking is a part of vouching.
  3. The work of routine checking is generally done by junior audit clerks, whereas vouching is done by senior audit clerks.
  4. Vouching traces the sources of information beyond the books of accounts whereas routine checking is limited to recorded entries.
Compare items
  • Total (0)