Final answer:
Option c, determining quantitative standards for agency goals, is the least important consideration for a governmental auditor seeking objectivity because this step is taken before the audit, rather than during the process itself.
Step-by-step explanation:
The student's question pertains to the factors governmental auditors should consider when determining the objectivity of audits for an agency's achievement of program goals. In this context, an auditor must measure the actual output results of agency activities, perform a comprehensive review of management controls, and compare the agency's actual output results to quantitative goal standards. These factors are critical for assessing an agency's performance accurately and comprehensively. However, determining quantitative standards that describe goals the agency was supposed to achieve (option c) is inherently part of the auditing process and is necessary before an audit takes place, rather than being an ongoing consideration. It would not dictate the objectivity of the auditor during the actual audit process.
Therefore, the answer is option c: determining quantitative standards that describe goals the agency was supposed to achieve is the least important consideration for maintaining objectivity during the auditing and reporting process because this step should occur prior to the audit itself. The Government Accountability Office (GAO) exemplifies the need for objectivity in its work providing Congress and agency heads with auditing services, where the focus is on delivering nonpartisan and fact-based reports that detail agency accomplishments and shortcomings.