When the rigid audit standards in chapter 6 became impractical, auditors were allowed to apply the standards in chapters 7 and 8 to the objectives in paragraph 2.6 based on the auditors qualification and the users needs. 
Depending on user needs and the auditor's qualifications, the auditor may choose to apply performance audit standards in chapters 7 and 8 to the objectives in paragraph 2.6 instead of following the attestation standards in chapter 6.