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Walk-through test
A walk-through test is a procedure under financial audit performed by auditors.
The purpose of walk-through tests is for the auditors to establish the reliability of a client's accounting and internal control procedures, Walk-through tests can not be considered tests of controls.〔http://www.investopedia.com/terms/w/walk-through-test.asp〕
Your firm's accounting system can't do its job if employees don't do the paperwork properly. An audit walk-through traces how your company authorizes, records, processes and reports a sample transaction to confirm that it's handled correctly. The walk-through starts with the initial transaction and tracks every step in your financial-reporting system until the transaction shows up in the cash-flow statement and other key financial documents.〔http://budgeting.thenest.com/audit-walkthrough-23959.html〕
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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