the context of auditing, what does "tracking" actually

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter7: Planning The Audit: Identifying, Assessing, And Responding To The Risk Of Material Misstatement
Section: Chapter Questions
Problem 11RQSC
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 In the context of auditing, what does "tracking" actually entail?

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In the auditing the audit trails is said to be the process that involved tracking data and verifying data in order to reconcile the accounts and detect probable mis statement .

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