<prompt> Translate the following text to EnglishKwa kuongezea kufuatilia matokeo na mapendekezo muhimu yaliyoripotiwa kutoka kwa ukaguzi wa kifedha au kazi za uthibitisho, wakaguzi wanapaswa kuzingatia matokeo muhimu yaliyotambuliwa katika ukaguzi wa utendaji na masomo mengine ikiwa matokeo haya yanahusiana na mada au madai ya kazi ya uthibitisho.  <response>: In addition to following up on significant reported findings and recommendations from previous financial audits or attestation engagements, auditors should consider significant findings identified in performance audits and other studies if these findings relate to subject matter or assertions of the attestation engagement. 