Missing Vouchers

Missing Vouchers

While vouching vouchers or supporting documentary evidences are not available for the entries made in the books of accounts, such non-availability of vouchers is called as missing vouchers. It may be deliberate (purposeful or indicative of a big fraud) or accidental (innocent misplacement).

In this case, the auditor should obtain proper explanation and enquire reasons for missing vouchers. If he is not satisfied with the explanation, he should mention the fact in his report. Further, he should obtain a certificate from the competent official stating all the missing vouchers.