Auditor check of vouchers consist of cash and paying the company's cash balance to compare the physical, such as salary arrears that accrued dividend payable due, etc.
Auditors examined the financial statements are issued, and money paid to the company. Compared to a cash-existent as salaries payable. Debt maturity Dividends payable etc.
Auditor inspection certificate and supplementing the list the money to pay the company Compared with the existing cash amount, such as payroll accrued due debt owed the dividend payable, etc.