Large Language Models (LLMs) for unsupervised code correctness evaluation have recently gained attention because they can judge if code runs as intended without requiring reference implementations or unit tests, which may be unavailable, sparse, or unreliable. However, most prior approaches condition LLM evaluators directly on the full code implementation, forcing the model to jointly infer program behavior and evaluate correctness in a single step. This entanglement leads to misinterpretations of code behavior and unreliable judgments. To mitigate this issue, we introduce CoCoA, an unsupervised Code Comprehension then Auditing framework that first comprehends functionality to generate a natural-language explanation. Then it evaluates task alignment based on this explanation. By sequentially sampling comprehension before evaluation, CoCoA improves the quality of inferred program behavior and enables the evaluator to focus on behavioral alignment rather than raw implementation details. Across multiple datasets, programming languages, and models, CoCoA achieves up to $68\%$ increased F1 score and up to $20\%$ increased accuracy over the best-performing baselines.

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