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Auditors perform walkthroughs. What are walkthroughs?

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Question added by HANNA SABA , Team Leader (Administrative Support), including translation, editing, and writing , Deloitte
Date Posted: 2013/12/13
Khaled Abdelrehim ACCA DipIFR CMA
by Khaled Abdelrehim ACCA DipIFR CMA , Financial Analysis Assistant General Manager , Khalda Petroleum Company

The walkthrough test is to follow the transaction from the first to the final step to judge its reliability.

Kazi Aijaz Qureshi
by Kazi Aijaz Qureshi , Senior Accounts Officer , State Bank of Pakistan SBP BSC(BANK)

Walkthroughs are one of many tests performed by auditors during audit of an entity to assess reliability of accounting controls and risk management. For example performing a dummy transactions to evaluate accounting software.

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