An auditing team can perform walkthrough tests yearly
If the entity has performed an auditing walkthrough test in the previous years, it will continue the practice for the current year as well
An auditor must first develop an understanding of internal controls
A walkthrough test is a good tool to evaluate an understanding of internal controls
Walk-through tests are audits of accounting systems that gauge reliability
These tests look to reveal deficiencies and material weaknesses in a company’s accounting systems
Auditors doing the walk-through will watch the company's staff and analyzed documents created during the process to identify weak points
