I created this image to help students easily understand the difference between tracing and vouching in a financial statement audit. Many thanks to my colleague Dawn Kink for her positive feedback about this image. Feel free to use this image if you think it will be helpful to your students. I would appreciate attribution as the creator if you do. I would also appreciate it if you let me know that you used it. I welcome any suggestions for improvement.

Note that there could more or fewer than four supporting documents. Also note that the beginning point for tracing depends on the account being examined. It may be something other than a bank statement or warehouse.