<prompt> Translate the following text to EnglishWakaguzi wanapaswa kuzingatia umuhimu wa programu au sehemu ya programu na matumizi ya uwezekano ambayo yatatengenezwa kwa matokeo ya ukaguzi au ripoti wakati wanapopanga ukaguzi wa utendaji.  <response>: Auditors should consider the significance of a program or program component and the potential use that will be made of the audit results or report as they plan a performance audit. 