What must auditors ensure regarding the audited entity's outcomes and records?

The correct answer emphasizes the critical role of reperformance in the audit process while maintaining respect for the outcomes previously documented by the audited entity. Auditors are responsible for verifying the reliability and accuracy of the outcomes by performing tests or checks that supplement the existing data. Reperformance serves as a methodological tool for auditors to confirm that the processes and systems in place are effective and that the outcomes obtained are credible.

By acknowledging that reperformance should supplement rather than replace outcomes, the correct answer also highlights the importance of the original records and reports generated by the entity. These records provide the foundational evidence that demonstrates how outcomes were achieved, offering context and insights that assist auditors in their evaluations.

The other options misinterpret the role of outcomes and records in the auditing process. Replacing performance reports would undermine the integrity of the existing documentation. Discarding outcomes entirely for confidentiality reasons would negate the utility of the data and diminish the audit's purpose, while the suggestion that records are unnecessary fails to recognize their essential function as evidence in the audit process.