IndiaAuditLens
Create and verify voucher samples
Use Audit Files → Voucher Sampling to draw a sample from normalised engagement data, complete the eight-point voucher verification and raise supported errors as findings. Document why the method, population, filters…
By IndiaAuditLens product team · Updated 2026-08-03
Before you begin
Open the correct engagement and confirm the procedure or issue being documented. Gather the source records and evidence needed for the workpaper, sample, checklist, or finding. Check your preparation and review access. Know the evidence required before the item can be marked complete.
Create a sample set
Confirm the source population is complete, correctly period-scoped and reconciled to the books. Set engagement materiality first when using MUS or materiality-based sizing. Open Voucher Sampling and click New Sample Set. Enter a descriptive name and select the population. Choose the method:
Random—enter sample size. Systematic—enter interval and start. Stratified—define non-overlapping value bands and sampling percentages. MUS—review materiality and confidence. Materiality-Based—review performance materiality, trivial threshold and middle-band rate.
Add population filters only when they are part of the documented sampling objective. Record the excluded population and why. Review the computed population/sample information and click Create. Verify the new set's population count, sample count, method and parameters before testing.
Do not delete or redraw an inconvenient sample. If an error in population/method requires a new set, preserve the original and document the reason. Deletion may be blocked once linked evidence exists.
Verify vouchers
Click View on the sample set. For each voucher, click Checks and complete the applicable eight verification points. Add remarks and workpaper/evidence references, then save. Set Result to Pass, Error Found or Not Available as supported. For Error Found, enter a clear error description and assessed amount. For Not Available, open Checks and write the Alternative check: what was examined instead of the voucher (at least 20 characters). If no alternative check can be done, set the result to Error Found to treat it as an error. Until one of the two is recorded the sample is not complete, as SA…
The sample shows Results recorded (for example 1/22) with its breakdown, OK · Not available · Error found. A result recorded is not a voucher examined: a voucher not available was not examined. Complete says Yes only when every voucher has a result and each one not available has an alternative check or is treated as an error; otherwise it says what is still open.
Error Rectified is no longer set on the voucher. When the client corrects an error, close its finding in Review › Findings as Corrected by the client. An error closed that way is left out of the sample's errors found, its error rate and the MUS projection, as a rectified error was. A voucher marked Error Rectified before 13 Oct 2026 was moved: it reads Error Found again and its finding is closed as Corrected by the client.
Select truly homogeneous clean vouchers and click Pass Selected, or use Pass All Pending only when the same review supports every pending row. When some of them have no check answered and no remarks, the screen says how many and asks for the basis (what was examined, at least 20 characters) before passing them; the basis is written into each of those vouchers' remarks and the activity log. Without evidence, test the vouchers one by one or ask the client. For offline work, click Excel, complete the exported workbook without changing its structure, then click Import. A row whose result is…
Optional custom scrutiny rules
The same fieldwork component includes firm-level reusable rules. This is adjacent to, but not a replacement for, the statistical sample.
Open Custom Rules → New Custom Rule. Set target model, severity, title template and typed conditions. Click Test and inspect the dry-run count/population. Activate only after review. Click Execute. The matches go into the Findings register as one entry for the rule, with one evidence row per matched record. Running the rule again refreshes those rows instead of adding them twice. Work on and close the entry in Review › Findings.
Rules are reusable across engagements. Avoid client-identifying text in a firm-level rule and test materiality-based operators after materiality changes.
Expected result
The sampling objective, population, exclusions, method and parameters are documented; every selected voucher has a recorded verification result/evidence; errors are quantified and escalated; and bulk/import actions are review-checked.