what is reperformance testing
Reperformance is a form of audit evidence. Reperformance is the auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control, either manually or through the use of CAATs (computer-assisted audit techniques).Back to Letter R.eperformance is the auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control, either manually or through the use of CAATs (computer-assisted audit techniques). Back to Letter R.