Checking the date of voucher on the voucher during vouching, mainly helps the auditor to obtain evidence that

The correct answer is: B. The transaction has taken place.

Checking the date of voucher on the voucher during vouching, mainly helps the auditor to obtain evidence that the transaction has taken place. This is because the date on the voucher is a record of when the transaction was recorded. If the date on the voucher is consistent with other evidence, such as the date on the invoice or the date on the bank statement, it provides assurance that the transaction actually occurred.

The other options are incorrect because:

• Option A is incorrect because the date on the voucher does not necessarily indicate that the transaction relates to the current year. For example, a transaction that occurred in the previous year could be recorded on a voucher in the current year.
• Option C is incorrect because the date on the voucher does not necessarily indicate that the transaction is genuine. For example, a fraudulent transaction could be recorded on a voucher with a false date.
• Option D is incorrect because the date on the voucher does not necessarily indicate that the transaction is legal. For example, a transaction that is illegal could be recorded on a voucher with a true date.