Auditors use a re-performance procedure:
A)only when testing controls
B)when testing controls and when conducting substantive testing
C)only during the audit planning stage
D)only when conducting substantive testing

Question

Quizplus · Accepted Answer

Auditors use a re-performance procedure when testing controls and when conducting substantive testing. This procedure involves independently performing certain procedures or controls that the client has already performed to assess the accuracy and completeness of the client's work. This helps the auditor determine whether the client's controls are operating effectively and whether the client's financial statements are fairly presented.

Auditors Use a Re-Performance Procedure