text: 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 .
  
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  Auditors should consider significant findings in attestation engagements , performance audits , or other studies in addition to following up on significant reported findings and recommendations from previous financial audits .