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.

A firm's accounting system cannot do its job unless employees do the paperwork properly. An audit walk-through traces how the company authorizes, records, processes and reports a sample transaction, to confirm that it is handled correctly. The walk-through starts with the initial transaction and tracks every step in the financial reporting system until the transaction shows up in the cash-flow statement and other key financial documents.