Explain what is meant by recalculation and reperformance. Give an example of each type of audit evidence.

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Explain what is meant by “recalculation” and “reperformance.” Give an example of each type of audit evidence. Why are recalculation and reperformance often dual-purpose tests?
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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