[jennarenyer]

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?