We know for every transaction recorded in the books of Accounts. That should be supporting documentary evidences. if for any of the transactions voters are supporting documentary evidences are not available then that non availability will be termed as missing vouchers. This can be intentional indicating there is some big fraud behind or it can also be accidental on account of innocent displacement. Whenever there are missing vouchers auditor should get proper explanation and he should enquire the reasons for those missing vouchers.If he is not satisfied with the explanation then he should bring out that fact in is report and if required. We should make a suitable qualification. He should also get a certificate from the appropriate official listing out all missing vouchers.
