Walk-throughs provide the auditors with evidence to:
$\begin{array} { c c c }
& \text {Confirm their understanding effectiveness of } & \text { Substantiate account balance } \&\text {controls}\ \end{array}$
A- $\begin{array} { c c c } \quad\quad\quad\quad\quad \quad\quad\quad\text { Yes } &\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes } \\end{array}$
B- $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes } &\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { No } \\end{array}$
C- $\begin{array} { c c c } \quad\quad\quad\quad\quad\quad\quad\quad\text { No } & \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text {Yes } \\end{array}$
D- $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad\quad\quad \text { No } &\quad\quad\quad\quad \quad\quad\quad\quad\quad\quad\quad\quad\quad\text { No }
\end{array}$

Question

Walk-throughs provide the auditors with evidence to: 
$\begin{array} { c c c } 
& \text {Confirm their understanding effectiveness of } & \text { Substantiate account balance  } \&\text {controls}\ \end{array}$
A- $\begin{array} { c c c } \quad\quad\quad\quad\quad \quad\quad\quad\text { Yes } &\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes } \\end{array}$ 
B-  $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes }  &\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text {  No } \\end{array}$
C-  $\begin{array} { c c c } \quad\quad\quad\quad\quad\quad\quad\quad\text {  No } & \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text {Yes } \\end{array}$
D-   $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad\quad\quad \text { No } &\quad\quad\quad\quad \quad\quad\quad\quad\quad\quad\quad\quad\quad\text {  No }
\end{array}$

Quizplus · Accepted Answer

Walk-throughs provide the auditors with evidence to identify control weaknesses and assess the effectiveness of controls in place. Option B is the best choice as it captures this aspect of the purpose of a walk-through. Option A, C, and D do not fully capture the purpose of a walk-through.

Walk-Throughs Provide the Auditors with Evidence To A- B- C-