AUD Procedures · Updated November 2026
Recalculation or Reperformance: What Is the Auditor Actually Doing?
AUD often describes a procedure without naming it, so classify the action the auditor actually performed.
Recalculation
The auditor checks mathematical accuracy, such as recalculating depreciation or an interest schedule.
Reperformance
The auditor independently executes a procedure or control originally performed by the client.
Inspection
The auditor examines records, documents, or physical assets.
Observation and inquiry
Observation means watching another person perform a process. Inquiry means asking knowledgeable people for information and is often stronger when corroborated.
The takeaway
Recalculate the math. Reperform the process. Inspect evidence. Observe someone else doing the procedure.
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FAQ
Is observation the same as reperformance?
No.
Is recalculation limited to physical assets?
No.
Is inquiry usually strongest by itself?
No.