Auditing Standard 2 requires an auditor to perform a walkthrough as part of the internal control audit. A walkthrough requires an auditor to

a. Tour the organization's facilities and locations before beginning any audit work.

b. Trace a transaction from every class of transaction from origination through the company's information system until it is reflected in the company's financial reports.

c. Trace a transaction from every class of transaction from origination through the company's information system.

d. Trace a transaction from each major class of transaction from origina- tion through the company's information system until it is reflected in the company's financial reports. p-986