Question

Reperformance _______.

A. should be delegated to the internal audit function
B. should be the responsibility of the client's legal counsel
C. is mandatory at every client audit
D. is likely to be used, but would be determined by the auditor's professional judgment

Answer 1

Reperformance is likely to be used, but would be determined by the auditor's professional judgment.

Step-by-step explanation:

The correct answer is D. Reperformance is likely to be used, but its determination would depend on the auditor's professional judgment. Reperformance is a type of auditing procedure where the auditor independently performs procedures or tests that were originally done by the client. It involves retesting a sample of transactions or controls to ensure that they were properly recorded and executed.