Invoice Vouching
Vouch supplier invoices, read from their PDFs, to the ledger — and the ledger to them.
- Ledger + supplier invoices (PDF)
How the result is read
An invoice is external evidence of what was owed and when (ISA 500.A31). Read from the document itself rather than from a listing, it tests the booking three ways: the number must be in the ledger, the total must be what the ledger credited to payables, and the date must fall on the same side of the year end as the posting. Run over the invoices received after the year end, the same test is the search for unrecorded liabilities. The figures are read heuristically from the text; what could not be read is listed for vouching by hand, never guessed.
In the application
Invoice Vouching is filed under Purchases & payables, index letter D. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under D, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required