As an auditor of a company, how will you instruct and guide your assistants about special considerations to be borne in mind in the course of vouching ?

Special Considerations in course of vouching The date of the voucher falls within the accounting period; The name as recorded and as contained in voucher is same; Voucher/transactions therein are duly and properly authorized by the relevant signatory; The transaction for which payment have been made or amount have been received relates to business; The transactions being examined belongs to the entity and took place during the relevant period; Whether any alteration has been done in the voucher, if so whether it has been duly recorded and authorized; Whether any control number maintained on voucher or not. Whether there is any missing number or voucher; The transaction is recorded in the proper account and revenue or expenses is properly allocated to the accounting period; All transactions which have actually occurred have been recorded; The posting from the voucher of the amount needs to be correctly taken in the final accounts, disclosed in accordance with recognized accounting policies and procedures.