VOUCHING

vouching: translation

vouching vouch‧ing [ˈvaʊtʆɪŋ] noun [uncountable] ACCOUNTING

the act of checking all the vouchers and other documents, such as invoice S, that prove that a company's accounts are correct

vouching UK US /ˈvaʊtʃɪŋ/ noun [U] ACCOUNTING

► in an audit (= official examination of a company’s accounts), the activity of checking particular invoices and other documents against particular accounts: »

The small company client often doesn't appreciate the time involved in vouching and verifying figures for audit.

а) учет, фин. (процесс признания обязательств и санкционирования санкционирования выплаты денежных средств)

б) ауд. (проверка аудитором соответствия бухгалтерских записей фактически проведенным компанией операциям)