Vouching has always been done on a sample, not because a sample is what the Standards ask for but because nobody could read every voucher by hand. Detailed Scrutiny reads all of them, and keeps the limit in question beside each one.
Every voucher, with the threshold at hand
Scrutiny is transaction-level. Each voucher is examined against the rate or threshold that applies to it, with a reference panel showing that limit, so the reviewer is never checking a figure against a number they have to remember.
- Voucher primitives and exception flags raised across the whole population, not a selection.
- Anything worth a second look is flagged, with the entry attached rather than described.
- Ready for your review, each flag opening onto the voucher behind it.
The period an entry is for, not the date it was posted
A voucher dated in March can be for October; a payment booked in April can belong to last year. Audcrix reads the period an entry relates to from its narration rather than trusting the voucher date, and an entry that belongs outside the year is never quietly folded into it.
Where an expense covers part of the year and part of the next, the prepaid or outstanding portion is split day-accurately. Where the period cannot be read with confidence, the split is refused and the entry is flagged for you instead of being guessed.
Prior-period items, confirmed by you
An amount that looks like it belongs to an earlier year is surfaced for the CA to confirm. Only the amounts you confirm are treated as prior-period items — nothing is reported on the strength of a pattern alone.
Accruals tied to the right ledger
When a year-end accrual is missing, the question is not only how much but where it sits. Scrutiny lets you search for and select the payable or receivable ledger the accrual belongs in, and remembers that choice for the client and year, so the same decision is not made twice.
Built for the whole population
The point of reading every voucher is not volume. It is that a file built on the whole population can say what it tested, and a reviewer can open any finding down to the entry that caused it.
Questions CAs ask
Does Audcrix scrutinise a sample or every voucher?
Every voucher in the synchronised books. Exception flags are raised across the whole population, each opening onto the entry behind it.
How does it decide which year an expense belongs to?
It reads the period from the narration rather than the voucher date, splits part-year amounts day-accurately, and flags the entry when the period cannot be read.
Are prior-period items reported automatically?
No. Suspected prior-period amounts are surfaced for the CA to confirm, and only confirmed amounts are treated as prior-period items.
Further reading
Related modules
- Ledger Analysis — Read every Tally ledger and voucher without opening a port, reconcile the read against Tally's own trial balance, and classify each ledger by its group chain.
- Disallowances — Every rupee add-back in one place — 43B(h) MSME invoice by invoice with Udyam verification, 40A(3) cash, 40(a)(ia) TDS defaults, 36(1)(va) and 14A with Rule 8D.
- Fraud Detection — Forensic checks across every Tally voucher — duplicate payments, negative cash, Benford anomalies, back-dated postings — with convergence and honest gap flags.