<prompt> Translate the following text to EnglishMhakiki anayetumia mwongozo huu kukagua ununuzi ambao unahusisha maendeleo makubwa ya programu na una mkataba wa mahali anapaswa kukagua nyongeza ya II kwa mbinu za kusaidia kutambua tofauti kutoka kwa makadirio ya gharama na ratiba ya shirika.  <response>: An auditor using this guide to review an acquisition that includes significant software development and has a contract in place should review appendix II for techniques to help identify variances from the agencys cost and schedule estimates. 