Walk-Through Test

DEFINITION of 'Walk-Through Test'

A procedure used during an audit of an entity's accounting system to gauge its reliability. Walk-though tests trace the transaction step-by-step through the accounting system from its inception to the final disposition.

BREAKING DOWN 'Walk-Through Test'

A walk-though test is only one of many tests performed by auditors during their evaluation of an organization's accounting controls and risk management measures. The test can reveal system deficiencies and material weaknesses that would need to be rectified by the organization at the earliest.

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