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.

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