points to be kept in mind while vouching

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Querist : Anonymous (Querist)
22 May 2010 DEar Friends,
Please help me out, which point should be kept in mind while doing vouching i.e while auditing of cash and bank more over what kind of query i can raise. I need ur help to improve my skills, Tell me further while doing ledger scrutiny what should be kept in mind.

22 May 2010 While vouching cash and bank you should take care of the amount shown in the bank statement is properly verified with the corresponding transaction and where this is not supported with corresponding transaction u should raise query from mgt.


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