Voucher refers to

The correct answer is All of the above.

Key Points

Vouching:

• Vouching is defined as the verification of entries in the books of account by examination of documentary evidence or vouchers, such as invoices, debit and credit notes, statements, receipts, etc.
• All such types of documentary evidence are known as vouchers.

Important Points Vouchers:

• The use of vouchers during an audit is essential.
• They are an important source of proof since they verify the reality of the goods and services listed on the financial accounts.
• Primary voucher refers to the written evidence in original. Examples of primary voucher are purchase invoice, cash receipt, bills, Counterfoils, confirmation of balances, bank statements, contracts, etc.
• When the original voucher is not available, copies thereof are produced in support or as subsidiary to remove suspicion and to satisfy the auditor, such a voucher is known as Collateral Voucher.