अभिकथन (A): प्रमाणन (Vouching) को अंकेक्षण (Auditing) की रीढ़ माना जाता है। कारण (R): इसमें खाते की पुस्तकों में दर्ज लेनदेन का समर्थन करने वाले वृत्तचित्र साक्ष्यों की परीक्षा शामिल है।

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: In auditing, vouching is considered a more accurate process than routine checking. Reason R: Routine checking may only reflect the information that the bookkeeper wishes to reveal, and its entries may be untrue and lack supporting vouchers. In the light of the above statements, choose the most appropriate answer from the options given below:

Select the INCORRECT option in respect of vouching and verification.