Vouching is the manual audit approach that involves testing the validity of a document by following it backward to a previously prepared record. This method helps auditors verify the authenticity and accuracy of transactions by tracing them back to their source documents, such as invoices, receipts, or purchase orders.
Vouching is commonly used to detect errors or fraud.
References:
* The Institute of Internal Auditors (IIA) Standards
* Auditing Techniques and Procedures