<prompt> Translate the following text to EnglishKwa vyovyote vile, wakaguzi wanapaswa kufanya maamuzi kuhusu kiwango cha ufuatiliaji unaohitajika na ufunuo sahihi wa matokeo muhimu na mapendekezo ya ukaguzi wa awali ambayo yanaathiri malengo ya ukaguzi.  <response>: In any event, auditors need to make judgments about the extent of follow-up needed and the appropriate disclosure of uncorrected significant findings and recommendations from prior audits that affect the audit objectives. 