T This final assignment aims to review and evaluate the implementation of vouchingprocedures on sales revenue accounts in supporting the acquisition of audit evidence at pt.abc for the 2024 fiscal year. sales revenue is one of the material accounts that is prone tothe risk of misstatement if it is not supported by sufficient and appropriate audit evidence.the method used in preparing this report is a descriptive method with a case study approach,conducted through the examination and analysis of supporting documents for salestransactions, including purchase orders (po), delivery orders (do), sales invoices (si),and payment receipts. the results of the review indicate that the vouching procedures havebeen implemented systematically and are able to support the verification of transactionexistence/occurrence as well as the accuracy and valuation of transaction amounts.however, weaknesses were still found in the completeness of documentation, particularlydelivery orders that were not fully supported by recipient signatures, indicating weaknessesin internal control within the revenue cycle. based on these findings, it can be concludedthat the vouching procedures applied are in accordance with audit principles; however,improvements are required in documentation consistency and the strengthening of internalcontrols to enhance the quality of audit evidence on sales revenue accounts.