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.

Look at other dictionaries:

  • Walk-through test — A walk through test is a procedure under financial audit performed by auditors.The purpose of walk through tests is for the auditors to establish the reliability of a client s accounting and internal control procedures,It is common for walk… …   Wikipedia

  • walk-through test — An audit test that takes a few transactions from the records of a business and follows them through every stage of the accounting system. For example, a walk through test of a purchases system would follow through from the material requisition to …   Accounting dictionary

  • walk-through test — An audit test that takes a few transactions from the records of a business and follows them through every stage of the accounting system. For example, a walk through test of a purchases system would follow through from the material requisition to …   Big dictionary of business and management

  • Walk-Through Test — A procedure used during an audit of an entity s accounting system to gauge its reliability. Walk though tests trace the transaction step by step through the accounting system from its inception to the final disposition. A walk though test is only …   Investment dictionary

  • Структурированное комплексное испытание/STRUCTURED WALK-THROUGH TEST — просмотр плана восстановления после бедствия от начала до конца с целью выявления и устранения его слабых мест …   Толковый словарь по информационному обществу и новой экономике

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  • Night Walk (TV series) — Night Walk was the first in a short but frequently repeated series of late night television programs aired on Global Ontario from 1986 to 1993. Night Walk was basically a first person view of a walk through the streets of Toronto during the late… …   Wikipedia

  • 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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