Auditors often use reperformance to test a company's internal control.

Question

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Reperformance is a commonly used audit procedure to test a company's internal control. It involves the auditor independently performing procedures or controls that were previously performed by the company's personnel to determine if they were effective and efficient in achieving the intended objectives. This helps the auditor assess the reliability of the company's financial reporting and identify any control deficiencies that need to be addressed.

Auditors Often Use Reperformance to Test a Company's Internal Control