Which of the following best represents a walkthrough?
A)The controller reviews the bank reconciliation prepared by the accountant and its resulting journal entries.
B)The auditor walks the production line to find inefficiencies in the inventory process and reports them to management.
C)The controller takes a sample of write-offs to ensure they have been adequately documented and recorded.
D)The auditor traces three purchasing transactions from the purchase order to the financial statement for observation and understanding.

Question

Quizplus · Accepted Answer

A walkthrough involves tracing a few transactions through the entire process to understand the system and controls, which is what option D describes.

Which of the Following Best Represents a Walkthrough