Document background
The Vouching And Tracing Audit document is essential for organizations operating in Singapore that require detailed examination of their financial records and transactions. This document type is particularly relevant when comprehensive verification of financial entries is needed, ensuring compliance with Singapore's stringent regulatory requirements. It establishes the framework for examining source documents, tracing transactions through various accounting records, and confirming the accuracy of financial statements. The document incorporates requirements from the Companies Act, Singapore Standards on Auditing, and relevant ISCA guidelines.
