Vouching means the inspection of receipts with the transactions of a business together with documentary and other evidence of sufficient validity to satisfy an auditor that such transactions are in order, have been properly authorized and are correctly recorded in the books Requirement: 1. What is the principles or techniques of vouching and explain three of them? 2 What is the required documents and duty of an auditor while vouching for the company operations, eg, cash sales? A- B 1