Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 43

A walkthrough is one procedure used by an auditor as part of the internal control audit. A walkthrough requires an auditor to
A) Tour the organization's facilities and locations before beginning any audit work.
B) Trace a transaction from every class of transactions from origination through the entity's information system.
C) Trace a transaction from each major class of transactions from origination through the entity's information system.
D) Trace a transaction from each major class of transactions from origination through the entity's information system until it is reflected in the entity's financial reports.