When we're doing a financial statement audit, our goal, our objective, is to determine whether the financial statements have been presented fairly in accordance with generally accepted accounting principles. That mandate is very specific, looking at a set of financial statements and whether the accounting has been done according to standards.
When we're looking at a performance audit, we establish an objective for a certain program. We might look at some financial aspects of that, but generally we're asking the question of whether this program is meeting its objectives.