Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
A walk-through is an audit technique used to evaluate control design and effectiveness by following a transaction from origination through the organization's processes until it is reflected in the financial records. It embodies the auditing's analytical process, as auditors observe the operations being tested, check the implemented controls, and ensure that the controls are functioning as designed.
should be C no?