cross vouchers.!!!!!!!

while conducting the audit of a company, i found that entries of contra vouchers are passed through payment or sometimes through journal vouchers.

i WANTED TO KNOW WHETHER IT REALLY EFFECTS THE ACCOUTNS OF THE COMPANY IN GENERAL OR NOT........!!!!!!!!!!!!!!!!!

Though the company's act provides that vouchers also form part of books of accounts adn if they are not properly made, the account may be said to be not in proper manner...........

Pls elucidate upon the same.

thanx.!!