TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WALK-THROUGH TEST [1 record]
Record 1 - internal organization data 2024-10-31
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- walkthrough test
1, record 1, English, walkthrough%20test
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- walkthrough 2, record 1, English, walkthrough
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of confirming [the auditor’s] understanding of the process flow and design of controls by tracing individual transactions, both recurring and unusual, from initiation through recording and processing by the entity’s information system until they are reported in the entity’s financial statements. 3, record 1, English, - walkthrough%20test
Record number: 1, Textual support number: 1 CONT
The internal auditor must conduct a walkthrough test after documenting the auditee’s processes. This involves following one or two transactions or activities step-by-step through the process from beginning to end. ... The auditor’s primary objective when performing a walkthrough is to develop an understanding of the transaction flow ... 1, record 1, English, - walkthrough%20test
Record 1, Key term(s)
- walk-through
- walk-through test
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- test de cheminement
1, record 1, French, test%20de%20cheminement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode permettant à l'auditeur de confirmer sa compréhension de l'enchaînement des processus et de la conception des contrôles[, qui] consiste à suivre à la trace les opérations individuelles, récurrentes et inhabituelles du déclenchement des opérations à leur enregistrement, à leur traitement par le système informatique de l'entité et, enfin, à leur communication dans les états financiers de l'entité. 2, record 1, French, - test%20de%20cheminement
Record 1, Spanish
Record 1, Textual support, Spanish
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