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
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