25. The Performance Principle of GAAS requires that sufficient appropriate evidential matter be obtained about whether material misstatements exist. The primary means by which the auditor meets this requirement is through a. studying and documenting internal control. b. performing substantive tests. c. use of statistical sampling. d. preparation of a detailed audit program. Solution Ans- The primary means by which the auditor meets its requirement is through - (a) studying and documenting internal control..