The correct answer is: B. Client
A voucher is a document that authorizes a payment to be made. It is typically used in accounting to track expenses and ensure that they are properly authorized. Vouchers should be addressed to the client, or the person or organization that is being paid. This is because the voucher provides evidence that the payment has been authorized and is in accordance with the terms of the agreement.
Option A is incorrect because the auditor is not the person or organization that is being paid. The auditor’s role is to review the financial statements and ensure that they are accurate and complete.
Option C is incorrect because the employee is not the person or organization that is being paid. The employee’s role is to perform the work that is being paid for.
Option D is incorrect because the voucher must be addressed to someone. The client is the most logical person or organization to address the voucher to.