; Application of GAO Independence Standards The State shall administer audits under this subtitle through an entity selected for such purpose by the State in accordance with such criteria as the State considers appropriate consistent with the requirements of this subtitle, except that the entity must meet the general standards established by the Comptroller General and as set forth in the Comptroller General’s Government Auditing Standards to ensure the independence (including, except as provided under section 323(b), the organizational independence) of entities performing financial audits, attestation engagements, and performance audits. (c) References to Election Auditor In this subtitle, the term Election Auditor means, with respect to a State, the entity selected by the State under subsection (b). 322. Number of ballots counted under audit (a) In General Except as provided in subsection (b), the Election Auditor of a State shall, in accordance with this subtitle, administer a hand count of the voter-verified paper ballots cast with respect to an election in at least 5 percent of all precincts or equivalent locations (or alternative audit units used in accordance with the method provided for under subsection (b)) in the Congressional district involved (in the case of an election for the House of Representatives) or the State (in the case of any other election for Federal office). (b) Use of Alternative Mechanism (1) Permitting use of alternative mechanism Notwithstanding subsection (a), a State may adopt and apply an alternative mechanism to determine the number of voter-verified paper ballots which will be subject to the hand counts required under this subtitle with respect to an election, so long as the alternative mechanism uses the voter-verified paper ballots to conduct the audit and the National Institute of Standards and Technology determines that the alternative mechanism is in accordance with the principles set forth in paragraph (2). (2) Principles for approval In approving an alternative mechanism