In a walkthrough test, if the transaction path reveals a problem, what should the auditor do?

• A. Return to client to check documentation correctness.
• B. Continue with sampling.
• C. Ignore the issue if minor.
• D. Reperform the control themselves.

Answer: (A)

In a walkthrough, the auditor traces a transaction through the process to confirm that the documented procedures match how things are actually done and that the controls are properly designed and followed. When a problem appears along that path, the right first step is to go back to the client to verify and correct the documentation supporting the control, and to obtain explanations and any missing evidence. This helps determine whether the issue is a documentation error or a genuine control weakness, and provides a solid basis for any further testing or remediation. Continuing with sampling or ignoring the issue would skip addressing the observed discrepancy, and reperforming the control can be a later step but not the immediate action after a problem is identified in the walkthrough.