walk-through test

walk-through test
An audit Compliance test of procedures and *internal controls. Walk-through testing involves the tracing of a sample transaction (or a *sample of transactions) through accounting and *internal control processes. Through analysis of the *audit trail, the auditor attempts to obtain *audit evidence of the satisfactory operation of controls and procedures.

Auditor's dictionary. 2014.

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  • audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… …   Auditor's dictionary

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