Final answer:
Recalculations for verifying a client's computations typically involve mathematical recalculation like footing, extension, and cross-footing, but not cutoff which is about recording transactions in the correct accounting period.
Step-by-step explanation:
Recalculations of the client's computations would not typically include cutoff. A cutoff refers to the procedure of making sure that transactions have been recorded in the correct accounting period. It does not involve a mathematical recalculation of numbers like footing, extension, and cross-footing do.
Footing is the process of adding together a column of numbers to ensure that the total is correct. Extension involves multiplying two or more numbers to find a total. Cross-footing is the process of verifying the accuracy of the totals in various columns and ensuring that they are consistent with one another.