Vouching helps to prove the truth and fairness of account by detecting errors and frauds. So, while conducting the test of vouchers, following factors are to be taken into consideration:
1. An auditor should check the records whether they are supported by evidential documents or not.
2. All the documents related to income and expenditures are to be separated and separate files should be maintained. If not, auditor should ask to do so.
3. An auditor should use special sign in tested vouchers so that they cannot be used again.
4. While vouching, an auditor should check whether the general principles of accounting have been followed or not and clear cut demarcation of capital and revenue is made or not.
5. Whether the documents presented for testing are related to the current year or not.
6. All the documents which are presented for auditing must be authorized by the concerned authority. An auditor should check whether it is done or not.
7. An auditor should ask duplicate copies of missing vouchers, but if important vouchers have been missed and auditor is not satisfied with the reasons presented, s/he should write in report to this fact.
8. If an auditor finds the correction in the evidential document, then such figures should be verified with documents and to be noted down in audit note book for consideration while preparing report.
9. All the documents are to be reviewed before closing the work of audit which helps to check again those facts where special sign is given.