walk-through test Definition | Business Dictionaries from AllBusiness.com
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Business Definition for: walk-through test
walk-through test

audit procedure used in evaluating the reliability of the client's accounting system. The auditor looks at the supporting documentation for a transaction from its starting point and then proceeds to examine the accounting system steps thereafter until ultimate disposition of the item. The walk-through examination is one of the compliance test that the auditor can perform.

Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.

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