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      Question

      While auditing cash payments, an auditor examines

      supporting documents like invoices, payment vouchers, and authorizations. This process is called:
      A Verification Correct Answer Incorrect Answer
      B Valuation Correct Answer Incorrect Answer
      C Vouching Correct Answer Incorrect Answer
      D Substantive testing Correct Answer Incorrect Answer

      Solution

      Vouching is the process of checking authenticity of transactions through supporting documents.

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