Premise: Depending on user needs and the auditor's qualifications, the auditor may choose to apply performance audit standards in chapters 7 and 8 to the objectives in paragraph 2.6 instead of following the attestation standards in chapter 6.

Hypothesis: An auditor may choose to apply performance audit standards in chapters 7 and 8 to the objectives in paragraph 2.6 instead of following the attestation standards in chapter 6 based on the needs of the user along with the auditor's qualifications. 
Relation: entailment