Reperformance. Only when inquiry, observation and inspection cannot obtain sufficient evidence, auditors consider re performance to confirm whether the internal control operates effectively.
重新执行。通常只有当询问、观察和检查程序结合在一起仍无法获得充分的证据时，注册会计师才考虑通过重新执行来证实控制是否有效运行。
Reperformance. Only when inquiry, observation and inspection cannot obtain sufficient evidence, auditors consider re performance to confirm whether the internal control operates effectively.
重新执行。通常只有当询问、观察和检查程序结合在一起仍无法获得充分的证据时，注册会计师才考虑通过重新执行来证实控制是否有效运行。
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