Economics · Auditing

Which of the following best describes the primary objective of vouching in auditing?

Verified Solution4 OptionsUpdated: October 2026👁️1 View

1To prepare final accounts
2To detect errors in trial balance
3To ensure transactions are properly authorized and supported by evidence✓
4To verify arithmetical accuracy of books

Correct answer

To ensure transactions are properly authorized and supported by evidence

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Which of the following best describes the primary objective of vouching in auditing?

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