Walk-throughs provide the auditors with evidence to: Confirm their understanding effectiveness of controls Substantiate account balances A. Yes Yes B. Yes No C. No Yes D. No No Option A Option B Option C Option D

Option B (yes, no)

Explanation:

In a walkthrough, the auditor selects one or a few documents of a transaction type and traces them from the start through the whole accounting process. At each stage of processing, the auditor makes inquires, observes activities, and examines completed documents and record which confirms their understanding effectiveness of controls and substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record are reconciled with the balance which is not a purpose of a walk-through