India Audit Lens
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 India Audit Lens product team · Updated 2026-07-17
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, Error Rectified or Not Available as supported. For Error Found, enter a clear error description and assessed amount. Use Quick Pass only after all required evidence has actually been reviewed. For an error requiring tracking, click Create Finding and verify the resulting reference. Use the action bar to request supporting documents when evidence is missing.
Select truly homogeneous clean vouchers and click Pass Selected, or use Pass All Pending only when the same review supports every pending row. For offline work, click Excel, complete the exported workbook without changing its structure, then click Import. Review updated counts and spot-check the imported results. Export/retain the completed sample and verification evidence.
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 to create findings, then review those findings through the normal register.
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.