What is the difference between Vouching and Routine Checking?
The following points, show the relationship/difference between routine checking and vouching:
- The auditor verifies the arithmetical accuracy of the entries through routine checking. In vouching entries are checked with the help of related documentary evidence.
- Vouching also includes examination of documentary evidence in support of recorded transactions besides routine checking. Thus, routine checking is a part of vouching.
- The work of routine checking is generally done by junior audit clerks, whereas vouching is done by senior audit clerks.
- Vouching traces the sources of information beyond the books of accounts whereas routine checking is limited to recorded entries.
