<prompt> Translate the following text to EnglishSura hii inaelezea viwango vya ripoti vya kawaida vya AICPA na inaelezea kwa ukaguzi wa kifedha uliofanywa kulingana na GAGAS viwango vya ziada vya ripoti kwa ajili ya ukaguzi wa kifedha.  <response>: 1 This chapter identifies the AICPA generally accepted reporting standards and prescribes for financial audits conducted in accordance with GAGAS additional reporting standards on 