Auditors use a re-performance procedure
A) only when testing controls.
B) only during the risk assessment phase.
C) only when conducting substantive testing.
D) when testing controls and when conducting substantive testing.

Question

Quizplus · Accepted Answer

Auditors may use a re-performance procedure when testing controls as well as when conducting substantive testing. This procedure involves the auditor independently performing a control or transaction that was previously carried out by the client to ensure it was done correctly and effectively. It helps to verify the accuracy and validity of the underlying data and information that the auditor relies on in forming their opinion.

Auditors Use a Re-Performance Procedure