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-through tests to be performed as tests of controls.
Auditors trace a number of transactions through the financial system from source to ultimate disposition.
How to conduct a successful walk-through: be prepared by doing your homework before and after the visit.(BP 2010: STRATEGIC SOLUTIONS)
Oct 01, 2009; MANAGERS AND account supervisors shouldn't take job walk-throughs lightly. If you're unprepared or become surprised during a...