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
Lake Pukaki is the largest of three roughly parallel alpine lakes running north-south along the northern edge of the Mackenzie Basin on New Zealand's South Island.he lake is now part of the Waitaki hydroelectric scheme. The lake's original outflow was at its southern end, into the Pukaki River. The outflow has been dammed, and canals carry water from Lake Pukaki and Lake Ohau through the Ohau A power station to Lake Ruataniwha.