What is Vouching?

vouching means examination of documentary evidence to ascertain the accuracy and authencity of transactions recorded in the books of accounts.

Vouching is:

v.intr.

  1. To give personal assurances; give a guarantee: vouch for an old friend's trustworthiness.
  2. To constitute supporting evidence; give substantiation: a candidate whose strong record vouches for her ability.

v.tr.

  1. To substantiate by supplying evidence; prove: charges that he could not vouch.
  2. Law. To summon as a witness to give warranty of title.
  3. To refer to (an authority, for example) in support or corroboration; cite.
  4. To assert; declare