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Auditing & Assurance › Audit Evidence & Procedures

What is reperformance and how does it differ from recalculation?

Intermediate

Answer

Recalculation is checking the mathematical accuracy of documents or records (e.g., re-adding an invoice). Reperformance is the auditor independently executing procedures or controls that were originally performed as part of the entity's internal control (e.g., redoing a bank reconciliation or a control check) to verify they work. Reperformance tests control operation; recalculation tests arithmetic.
Real-world example The auditor reperforms a three-way match on selected purchases to confirm the control functions as intended.

Common follow-ups: Does reperformance test controls or arithmetic? | Give an example of each.

Internal Controls Evaluation Audit Sampling Audit Evidence & Procedures
All 18 Audit Evidence & Procedures questions