Recalculation vs. reperformance: choose the procedure by objective
Use recalculation for mathematical accuracy and reperformance for independent execution of a control or procedure, with worked AUD examples.
The decision that earns the point
Identify the engagement facts and governing framework
Recalculation checks the mathematical accuracy of documents or records. Reperformance is the auditor's independent execution of a procedure or control that the entity originally performed. The distinction depends on the audit objective: recomputing a number is recalculation, while independently carrying out the steps of a reconciliation or control is reperformance.
Exam use
AUD can present the same document with different objectives and ask you to classify the procedure, identify the assertion addressed, or decide whether the evidence proves only mathematical accuracy or also proves that a control operated as designed.
Your scratch-paper plan
Solve it in three moves
- 1
Name the evidence objective
Decide whether the task is to check arithmetic or independently execute the entity's procedure or control before labeling the audit procedure.
PCAOB AS 1105: Audit Evidence - 2
Recalculate only the mathematical claim
Recompute extensions, totals, ratios, depreciation, interest, or another numerical output while keeping input validity as a separate evidence question.
PCAOB AS 1105: Audit Evidence - 3
Reperform the complete control logic
Independently execute the steps, criteria, source comparisons, investigation, and conclusion that define the control or procedure.
PCAOB AS 1105: Audit Evidence
Worked problem
Work the facts before choosing the answer
An auditor recomputes annual straight-line depreciation from verified cost, residual value, and useful life. The same auditor then independently matches a sample of purchase orders, receiving reports, and invoices and investigates differences using the client's three-way-match criteria.
CPAPass exam analysis using the stated assumptions
Show the work
The first procedure checks the mathematical result and is recalculation. The second independently executes the entity's control steps and is reperformance, assuming the auditor uses the full criteria rather than only inspecting evidence that someone signed the control.
Rule source: PCAOB AS 1105: Audit EvidenceAnswer
Classify the two procedures separately. The recalculation supports mathematical accuracy of depreciation using the stated inputs; reperformance provides evidence about operation of the three-way-match control for the selected items.
Rule source: PCAOB AS 1105: Audit EvidenceDo it now
Test the same decision with a fresh question
Start with free AUD practice. Create an account only when you want the 5-day no-card CPAPass trial and continued section practice.
The trap and the repair
Common trap
Calling every auditor-created computation reperformance confuses redoing arithmetic with independently executing the company's procedure or control.
Repair
Ask whether the auditor is proving a number adds correctly or proving a process works when independently carried out.
Authority and scope boundary
PCAOB AS 1105 supplies the issuer definitions and evidence framework used in the illustration. Current AU-C 500 controls the corresponding nonissuer evidence analysis. Neither procedure alone proves that underlying inputs are valid or that evidence is sufficient for every assertion.
2026 Uniform CPA Examination Blueprints and PCAOB AS 1105: Audit Evidence were reviewed on 2026-08-14. Check a newer authority when the effective date or facts change.
Procedure comparison
The object in front of the auditor does not determine the procedure
The auditor can use one schedule for several procedures. The action and evidence objective determine the correct label.
| Audit action | Correct classification | What it does not prove by itself | Authority |
|---|---|---|---|
| Foot an accounts receivable aging | Recalculation of mathematical accuracy | Whether customer balances exist or are collectible | PCAOB AS 1105: Audit Evidence |
| Independently prepare the bank reconciliation using bank and ledger data | Reperformance of the reconciliation procedure | Whether every source document is authentic without further evaluation | PCAOB AS 1105: Audit Evidence |
| Review evidence that a supervisor signed a reconciliation | Inspection, unless the auditor independently executes the control | That the supervisor applied every control criterion effectively | PCAOB AS 1105: Audit Evidence |
| Recompute warranty expense from management's percentages | Recalculation of the modeled amount | Reasonableness of the percentages or completeness of underlying claims data | PCAOB AS 1105: Audit Evidence |
After a miss
Repair a procedure-label miss
- 1
Underline the auditor's verb and write arithmetic or process beside it before considering the answer choices.
- 2
Change the depreciation example so the auditor independently executes management's asset-approval control and explain why the label changes.
- 3
Classify four fresh procedures, then state one assertion supported and one limitation for each selected answer.
Your exam workflow
- Step 1Identify the requirementDecide whether the task is to check arithmetic or independently execute the entity's procedure or control before labeling the audit procedure.PCAOB AS 1105: Audit Evidence
- Step 2Classify the factsRecompute extensions, totals, ratios, depreciation, interest, or another numerical output while keeping input validity as a separate evidence question.PCAOB AS 1105: Audit Evidence
- Step 3Apply the authorityIndependently execute the steps, criteria, source comparisons, investigation, and conclusion that define the control or procedure.PCAOB AS 1105: Audit Evidence
- Step 4Check the outputClassify the two procedures separately. The recalculation supports mathematical accuracy of depreciation using the stated inputs; reperformance provides evidence about operation of the three-way-match control for the selected items.PCAOB AS 1105: Audit Evidence
Keep the next step narrow
Quick questions
What is the key rule?
Recalculation checks the mathematical accuracy of documents or records. Reperformance is the auditor's independent execution of a procedure or control that the entity originally performed. The distinction depends on the audit objective: recomputing a number is recalculation, while independently carrying out the steps of a reconciliation or control is reperformance.
How can this topic be tested on the CPA Exam?
AUD can present the same document with different objectives and ask you to classify the procedure, identify the assertion addressed, or decide whether the evidence proves only mathematical accuracy or also proves that a control operated as designed.
What mistake most often changes the result?
Calling every auditor-created computation reperformance confuses redoing arithmetic with independently executing the company's procedure or control. Ask whether the auditor is proving a number adds correctly or proving a process works when independently carried out.
Where should I practice the decision?
After the worked example, open the AUD free-practice link and work a fresh question that tests the same decision. If the miss depends on Audit procedure selection by assertion, review that handoff before trying another set.