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 .