Vouching refers to first selecting an item for testing from the accounting journals or ledgers and then examining the underlying source document. Thus, the direction of testing is from the journals or ledgers back to the source documents. Vouching provides evidence that items included in the accounting journals or ledgers have occurred (are valid).
waikiki is a district of the city of honolulu on the island of oahu in hawaii waikiki is the area of honolulu bounded by the ala wai canal to the north and west kapahulu avenue to the east and the pacific ocean to the south
Some rights reserved. Lake Pukaki in Aoraki/Mount Cook National Park-location of Lake-town in The Hobbit Trilogy-in autumn is a spectacular vision of golden trees contrasted against opaque turquoise waters and the snow-covered Southern Alps.Credit: Tourism New Zealand / Rob Suisted.icturesque Lake Tekapo-a 30-minute drive north of Lake Pukaki-is the centre of star gazing tourism in New Zealand. Mt John Observatory above Tekapo is considered one of the most accessible observatories in the world. It is home to six telescopes, including one which can observe 50 million stars each clear night.