Glossary›Assurance, audit evidence and working papers›Walkthrough
Glossary term
Cluster A · A28
Tier 2 · differentiator
Walkthrough
Definition
A walkthrough is where the assurance provider follows one transaction end to end through your emissions process, from the original source record to the figure in the report. The purpose is to confirm the process works the way it has been described, and to identify where evidence is created and where it is not.
On this page
In practice
A walkthrough usually happens early and is the point at which undocumented steps become visible. The classic discovery is a manual adjustment someone applies every month that appears in no process document.
What the assurer does with it
The assurer picks one item, sits with the people who handle it at each stage, and observes the actual handoffs. They record where a control operates and whether it leaves evidence. A control that operates but leaves no trace is treated, for testing purposes, as though it did not operate.
Sources
1
ASSA 5000 General Requirements for Sustainability Assurance Engagements
AUASB
2
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
1 July 2027
Part of
Cluster A, Assurance, audit evidence and working papers
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Related terms
What a walkthrough is looking for evidence of
The path a walkthrough follows
The questioning that happens during the walk
Related questions
What does an assurance provider actually test in year one?
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In year one they test the disclosures inside the ASSA 5010 first-year scope: Scope 1 and Scope 2 emissions, governance disclosures, and specified strategy paragraphs on climate risks and opportunities. The work runs in a predictable order, from understanding your reporting process and your boundary, through sampling source documents and reperforming calculations, to written representations at the end.
Do we need to integrate our systems to do this?
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No. Nothing in AASB S2 or the Australian assurance standards requires system integration. The evidence an assurance practitioner wants already exists in your invoices, meter data, fuel card statements and general ledger, so extracting it once a year is a retrieval task rather than an IT project.
Other terms in this cluster
Walkthrough