Which of the Following Best Represents a Walkthrough

Multiple Choice

Which of the following best represents a walkthrough?

A) The controller reviews the bank reconciliation prepared by the accountant and its resulting journal entries.
B) The auditor walks the production line to find inefficiencies in the inventory process and reports them to management.
C) The controller takes a sample of recorded write-offs to ensure they have been properly approved.
D) The auditor traces three purchasing transactions from the purchase order to the financial statement for observation and understanding.