<prompt> Translate the following text to EnglishMapitio ya fedha yanapaswa kuundwa ili kutoa uhakika wa kutosha wa kugundua makosa muhimu ya taarifa za kifedha au data nyingine za kifedha zinazotokana na kutofuata masharti ya mikataba au makubaliano ya ruzuku ambayo yana athari ya moja kwa moja na ya msingi kwa kuamua kiasi cha taarifa za kifedha.  <response>: Auditors should design the audit to provide reasonable assurance of detecting material misstatements of financial statements or other financial data resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on the determination of financial statement amounts. 