What type of information is typically assessed during performance testing?

Performance testing primarily focuses on evaluating how well a system reacts under various conditions, making system response times a critical metric. This involves measuring the time taken for a system to respond to a specific input or request, which is essential for understanding user experience and system efficiency. By assessing response times, testers can identify bottlenecks, assess scalability, and ensure that the application meets performance criteria, especially during peak usage periods.

The other options, while relevant in different contexts, do not primarily align with the core objectives of performance testing. Hardware compatibility is more related to system configuration and dependencies, accounting metrics focus on financial aspects, and user attendance rates pertain to usage statistics rather than performance measurement. Hence, assessing system response times is central to performance testing, ensuring that systems perform optimally under expected loads.