Six U.S. symbols are depicted in this primary source set: the Liberty Bell, the U.S. flag, the bald eagle, the national. anthem, Uncle Sam, and the Statue of Liberty. Historical Background.
Vouching is a technical term, which refers to the inspection of documentary evidence supporting and substantiating a transaction, by an auditor. It is the essence of Auditing.
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).