Study On Walk

Walk-Through Testing is important in the process of the internal control system construction and evaluation tool and method, pass through test to the enterprise the control activities described test verification, evaluation of the effectiveness of the design and operation.Certified public accountants in enterprises is one of the important trading process ways through test. On being audited annual financial statements certified public accountants audit before, should be performed through the test, in order to understand all kinds of important trading enterprises in the business process in the process of recording, processing and, should be the business process and related control through the test, record in the working papers, refer to the file content including through tests, through testing the program as well as finding and conclusion of certified public accountants. Certified public accountants (hereinafter referred to as the "CPA") commonly used in the audit of internal control auditing procedure is:through the inspection record of accounting system, compare the results and control objectives, to analysis the defects of internal control links. At the same time, the CPA will be according to the trade leads to check each transaction types of deals, and combined with control policy further analysis to confirm the control program. In through the test execution process, unrepresentative samples will make it through the test function can’t be able to give full play to, the conclusion will be lack of representative, this will inevitably affect the quality of audit work and the work efficiency. Therefore, how to make full use of through the role of testing in the actual operation, and through to the internal control system of the auditees to further determine the range, emphasis and method of the substantial audit as auditors to solve main problems.Paper around through testing using the method of combining through testing theory and case study, through testing theory was applied to practice, through in M audit in the coal co. LTD., through the test method of application analysis and research, found across the problems existing in the testing process, and introduce the four principles of industrial engineering program analysis-ECRS method, for certified public accountants perform through testing process is optimized and build process template for your reference.