Question: LO 7 When assessing whether controls are operating effectively, does the auditor need to reperform the control? For example, consider a client with a control

LO 7 When assessing whether controls are operating effectively, does the auditor need to reperform the control? For example, consider a client with a control that includes reconciling recorded accounts payable to monthly statements received from suppliers. Would the auditor review the reconciliation or reperform the reconciliation? Explain the rationale for your response.

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