Assume that you are planning to test a client's reconciliation. You could test by either inspecting documentation of the reconciliation or by reperforming the reconciliation. What factors would cause you to choose reperformance instead of inspection of documentation?
Assume that you want to test an entity-wide control related to the control environment. Specifically, you want to obtain evidence that the audit committee has periodic discussions about fraud. Recall that tests of controls include inquiry, observation, inspection of documentation, and reperformance of the control. Which approaches do you think would be used when testing this control environment control?