Journal Voucher is a document of every financial transaction, having the necessary information such as the identification number of the voucher, date, description of the business transaction, amount of transaction, applicable taxes, a reference to other evidence, the signature of the marker and the signature of the authorized PERSON, used according the transaction in the books of organization.Explaination:Every transaction requires every sort of physical backup, which forms a base for it. The physical backup is nothing but the documentary evidence known as a journal voucher.It contains the information with the actual invoice as evidence.The third-party give the actual invoice. Voucher is taken as the base for recording the financial transaction into the books of accounts of the organisation.Auditors generally scrutinize the voucher as a part of their audit producers.Journal vouchers (also known as JVs) are used for transactions that do not to relate any transaction or material, cash, bank and other DAYS today business transactions. It means JVs are used for a transaction such as DEPRECIATION, transfer entries, adjusting entries, provisions, accural entries, purchase and sale of fixed ASSETS on credit, write of BALANCES no more required,etc.These vouchers are easily traceable in any accounting system. Since these transactions are out of routine transactions, auditors vouch over these at priority.