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.
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. 