Voucher Register

Voucher Register

Any organized list of vouchers.
References in periodicals archive ?
Unfortunately, in practice one often finds auditors sampling through subsequent disbursements without regard for as-yet unpaid purchase or expense invoices that have been entered post-balance sheet into a payables system (i.e., through a payables or purchases journal or voucher register) or that have not yet been entered into any system and are sitting on someone's desk.
A Proper Risk-Based Approach to the Search for Unrecorded Liabilities
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