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Is the difference any difference between reperformance and recomputations as procedures for gathering audit evidence?
Not much. However:
(1) You would have to reperform a bank reconciliation to ensure it was right (ie tick of payments in the cash book and the bank statement to find reconciling items. I think that is a bit more than simple recalculation.
(2) Recalculation would be slightly simpler eg reperform the calculations of deductions from wages.
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