<prompt> Translate the following text to EnglishKwa kuongezea kufuatilia matokeo na mapendekezo muhimu yaliyoripotiwa kutoka kwa ukaguzi wa kifedha wa zamani, wakaguzi wanapaswa kuzingatia matokeo muhimu yaliyotambuliwa katika kazi za uthibitisho, ukaguzi wa utendaji, au masomo mengine ikiwa matokeo haya yanaweza kuathiri matokeo ya ukaguzi wa kifedha.  <response>: In addition to following up on significant reported findings and recommendations7 from previous financial audits, auditors should consider significant findings identified in attestation engagements, performance audits, or other studies if these findings could materially affect the results of the financial audit. 