Walk-Through Tests – NBC Institute

AA – Nov 2016 – L2 – Q2c – Audit and Assurance Evidence

Explain walk-through tests and audit sampling procedures.

Question

There are a number of key procedures which auditors should perform if they wish to rely on internal controls and reduce the level of substantive testing they perform. These include:

i) Walk-through tests
ii) Audit Sampling

Required:
Briefly explain each of the procedures listed above.

Answer

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Tags: Audit Sampling, Walk-Through Tests
Level: Level 2

Topic: Audit and Assurance Evidence
Series: NOV 2016

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AA – Nov 2016 – L2 – Q2c – Audit and Assurance Evidence

Explain walk-through tests and audit sampling procedures.

AA – Nov 2016 – L2 – Q2c – Audit and Assurance Evidence

Explain walk-through tests and audit sampling procedures.

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AA – Nov 2016 – L2 – Q2c – Audit and Assurance Evidence

Explain walk-through tests and audit sampling procedures.

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AA – Nov 2016 – L2 – Q2c – Audit and Assurance Evidence

Explain walk-through tests and audit sampling procedures.

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