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

Question

Quizplus · Accepted Answer

Auditors use re-performance procedures when testing controls and when conducting substantive testing. For controls testing, they re-perform the control to determine its effectiveness. For substantive testing, they re-perform the client's procedures to obtain evidence about the completeness and accuracy of the underlying data.

Auditors Use a Re-Performance Procedure