An auditor should re-perform calculations on a random basis to check for accuracy.Usually,if one component has been calculated properly,the auditor can rely that the other components have also been computed properly.

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Auditors re-perform calculations to verify accuracy, but they cannot assume that if one component is correct, all others are too. Each component may have different variables and errors, so independent verification is necessary.

An Auditor Should Re-Perform Calculations on a Random Basis to Check