Assume that you are planning to test a client's account reconciliation. you could test either by inspecting documentation of the reconciliation or by rerperforming the reconciliation. What factors would cause you to choose re-performance instead of inspection of documentation?

Please see the factors to be considered below.

Explanation: Account reconciliation is usually used to check two sets of accounting records. There may be differences between those records. Some differences may be acceptable based on their nature while some may not be acceptable.

The technique of re-performance is usually adopted by auditors. The following factors may cause for re-performance instead of inspection of documentation:

1. If there is no strong internal control in place within an organization there may be a need to carry out a re-performance of account reconciliation.

2. History of errors in the account reconciliation. This approach may be necessary since you may not be able to place reliance on the reconciliation performed by the organization.

3. Aging items in the reconciliation may raise concern and cause for re-performance.

4. Variances noted between supporting evidence and the reconciliation is another reason for re-performance.

5. Erroneous postings in general ledgers and inability to agree the balances to the general ledger may be another reasonable justification.

the correct answer option is b. a single paragraph.

explanation:

when you are thinking about paragraph​ topics, you should always choose a subject that can be adequately addressed in a single paragraph.

a paragraph is a piece of writing consisting of a few sentences that deal with a single theme. it has only a single idea that the paragraph revolves around and talks about.

so a paragraph topic must be chosen wisely where a single idea can be communicated in a single paragraph.