Which of the Following Is NOT One of the Major

Which of the following is NOT one of the major differences between financial and performance auditing?

A) The financial audit is distributed to many readers, whereas the performance audit report goes to a few managers.
B) Financial audits are limited to matters that directly affect the financial statements, whereas performance audits cover any aspect of efficiency and effectiveness.
C) Financial audits deal with the information in the financial statements, whereas performance audits are concerned with the information in the ledgers.
D) The financial audit is oriented to the past, whereas a performance audit concerns performance for the future.