Tracing may refer to:

  • Tracing (law), a process by which a one demonstrates the ownership of property, with the intent to be awarded a claim based on this information
  • Tracing (criminology), a subject concerning setting up traces of occurrence of objects generated from trace evidence left at crime scenes
  • Tracing (as with a gun or camera), tracking an object, as with the use of tracer ammunition
  • Tracing in art, copying an object or drawing, especially with the use of translucent tracing paper
  • Tracing (computer graphics), edge detection via algorithms used in digital image processing to automatically generate tracings of objects
  • Tracing (software), a method of debugging in computer programming
  • Call tracing, a procedure in telephony that permits an entitled user to be informed about the routing of data for an established connection
  • Dye tracing, tracking various flows using dye added to the liquid in question
  • Anterograde tracing and Retrograde tracing, biological research techniques used to map the connections of neurons from source to termination and from termination to source, respectively

In logistics

  • Tracking and tracing, a process of monitoring the location and status of property in transit


During an audit, you need to test management financial statement assertions for fixed and intangible asset transactions. There are six assertions that you must attend to when auditing. Of the six assertions the completeness of recorded assets relies on the audit technique of tracing to illustrate a verifiable completeness of recorded assets. Completeness evaluates the management assertion opposite to occurrence. This means all the fixed and intangible assets of your client owns show up on the balance sheet and none are missing. Difference between Tracing and Vouching

Tracing - Forward (from Source Document to Records) - "Completeness Assertion"

Vouching - Backward (from Records to Source Document) - “Existence Assertion"

Importance between Tracing and Vouching When designing detailed audit tests a distinction should be made between "tracing" and "vouching" for two important reasons: Tracing (going from the Source Document) is an example of a completeness test; vouching is an example of Existence of Assets. Tracing detects inappropriate exclusion; vouching may not. Therefore, for example, when looking for fraud tracing and not vouching tests are necessary.

Establishing Completeness When the auditors are testing the completeness of assets, they are looking for assets that have been acquired but not recorded in the accounting records. Therefore, analyzing recorded entries in the asset accounts will not be effective for this purpose; the auditors must take a different approach. Many tests for unrecorded assets involve tracing from the “Source Documents” created when the assets were acquired to entries in the accounting records. To test for unrecorded accounts receivable, for example, the auditors might select a sample of shipping documents related to sales made during the year and determine that accounts receivable were properly recorded.

Other articles related to "tracing":

Simon Fowler (author) - Works
... People, The Places, The Life Behind Doors Tracing Your First World War Ancestors Tracing Your Second World War Ancestors Tracing Your Army Ancestors ...
Anterograde Tracing
... In neuroscience, anterograde tracing is a research method which is used to trace axonal projections from their source (the cell body or soma) to their point of termination (the synapse) ... The complementary technique is retrograde tracing, which is used to trace neural connections from their termination to their source (i.e ... Both the anterograde and retrograde tracing techniques are based on the visualization of the biological process of axonal transport ...
Saar COR - Implementations
... Various implementations of ray tracing hardware have been created, both experimental and commercial (2002–2009) ART VPS company (founded 2002), situated in the ... As of 2010, ARTVPS no longer produces ray tracing hardware but continues to produce rendering software ... Ing Slusallek has produced prototype ray tracing hardware including the FPGA based fixed function data driven SaarCOR (Saarbrücken’s Coherence ...
The International Tracing Unit
... The International Tracing Unit works within the framework of Magen David Adom, as part of the International Tracing Service of the Red Cross ... The International Tracing Unit of Magen David Adom is available to all Israeli citizens as part of the services given by the national organisation, which is the equivalent of the Red Cross in other countries ... Within this framework the activities of the Tracing Unit in MDA were renewed, with organisational, logistic and financial support from the ICRC with the purpose ...
Sudanese Red Crescent Society - Projects - Tracing
... Tracing is carried out to locate family members who may have been separated, lost contact, taken as prisoners or gone missing as a result of wars ...

Famous quotes containing the word tracing:

    And if anyone should think I am tracing this matter too curiously, I, who have considered it in various shapes, can only answer with Hamlet ... “Not a jot”; it being no more than the natural result of examining and considering the subject.
    Sarah Fielding (1710–1768)

    In mind, she was of a strong and vigorous turn, having from her earliest youth devoted herself with uncommon ardour to the study of the law; not wasting her speculations upon its eagle flights, which are rare, but tracing it attentively through all the slippery and eel-like crawlings in which it commonly pursues its way.
    Charles Dickens (1812–1870)

    Our life is a faint tracing on the surface of mystery, like the idle, curved tunnels of leaf miners on the face of a leaf. We must somehow take a wider view, look at the whole landscape, really see it, and describe what’s going on here. Then we can at least wail the right question into the swaddling band of darkness, or, if it comes to that, choir the proper praise.
    Annie Dillard (b. 1945)