- *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
walk — /wawk/, v.i. 1. to advance or travel on foot at a moderate speed or pace; proceed by steps; move by advancing the feet alternately so that there is always one foot on the ground in bipedal locomotion and two or more feet on the ground in… … Universalium
Walk Hard: The Dewey Cox Story — Promotional poster, satirizing the famous Jim Morrison pose Directed by Jake Kasdan … Wikipedia
Test Way — Infobox Hiking trail Name=Test Way Photo=Combe Gibbet views east.jpg Caption=The Test Way near Combe Gibbet, Berkshire Location=England Designation= Length=Convert|49|mi|0 Start/End Points=Walbury Hill in West Berkshire Eling in Hampshire… … Wikipedia
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