Inspection vs. Recalculation vs. Reperformance

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  • #1794179
    jennarenyer
    Participant

    I’m studying for AUD using Becker and as I’m going through the practice SIMs, I’m getting more and more confused about inspection vs. recalculation vs. reperformance. What is the difference between the three?

    “An computer-assisted audit specialist obtained an electronic billing file & checked the accuracy of the summarized file” is recalculation
    but
    “Agreeing sales invoices to credit files to determine if a customer had been approved for credit” is reperformance
    but
    “Examined invoices to support the fixed asset account” is inspection

    They all seem so similar to me. Can someone tell me what differentiates the three?

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