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re-oerformance bank reconciliation
is it means make it again?, in this case is this control test or Substantive test?You have to do it again (reperforming) to ensure that the person carrying out the control is performing it correctly. You can’t just look at a bank rec and know that it was done correctly. A lazy clerk might just write down two agreeing balances and a random list of reconciling items. If that was the case the control would not be operating.
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