Write brief explanatory notes on the following audit terms:Walk-through tests

A walk-through refers to the auditor selecting a particular transaction and tracing (or walking) it through the accounting information system from the time it was first
captured and input as data to its final disposition in the financial statements. The purpose of the walk-through may be either for the auditor to identify specific control procedures or to confirm an existing understanding of control procedures in the accounting information system. The walk-through may be the tracing of an event, either part way through the system or entirely through the system, depending on the extent of the evidence or knowledge required by the auditor.



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