A walkthrough test is an examination of each step involved in a transaction. A transaction is traced right from the beginning to the end to understand the process flow
A walkthrough test is an auditing technique that examines a process from initiation to completion. It is done on a very small sample – it may even be 1 sample.
Testing of controls is a procedure used in auditing to determine whether internal controls effectively prevent or detect material misstatements at the appropriate assertion level. Control tests determine whether a policy or practice is well-designed to prevent or detect significant financial statement misstatements.
