this is very important section of audit not only for exam point of view but for the practicle also....

ya agreed with ashish . it is vry easy but just go through at once and linked to practical u can find this very easy....

in short... U Hav to read it and understand it basically.........  gud luck my friend....

Vouching & Verification is the basic functions under the Audit. So, do not skip this part. When u hv practical knowledge, you can revise with a very short duration.