The GAO standards pertaining to performance audits Mandate that programs be audited annually Mandate that programs be audited whenever information comes to the attention of the auditor indicating a need for a performance audit Mandate that a complete audit include both a financial audit and a performance audit Do not specify when and how often a program must be audited Performance audits differ from financial audits in that The GAO's "general standards" do not apply to performance audits In conducting performance audits, the auditors do not necessarily attest to assertions of management The auditors need not issue a formal report setting forth their findings The main focus should be on activities that satisfy the criteria of Circular A133 as "major programs" In discerning the objectives of a program to be audited, the auditors should give the greatest credibility to The legislation creating the program The organization's program budget The organization's mission statement and strategic plan Comments by the midlevel employees who actually implement the program In reporting the results of a performance audit, it would be inappropriate for the auditors to Conjecture as to the reasons for the program's failure to achieve desired results Include the auditors' response to management's objections to the auditors' findings Provide recommendations as to how the program can be improved Criticize management for failing to establish appropriate goals and objectives