Reperformance
Reperformance involves the auditor independently executing a procedure or control originally performed by the entity. It provides evidence about the result under the tested conditions.
Worked example
The auditor independently redoes a bank reconciliation and investigates differences.
Common mistake
Reperforming one item does not automatically establish operation of the control throughout the period.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |