<prompt> Translate the following text to EnglishKwa mujibu wa viwango vya ukaguzi vilivyotolewa na Halmashauri ya Utafiti wa Uingereza, NAO inapaswa kupanga na kutekeleza ukaguzi wake ili kutoa uhakika wa kutosha kwamba taarifa za kifedha hazina makosa ya msingi, iwe yalisababishwa na makosa, udanganyifu au udanganyifu mwingine.  <response>: The auditing standards issued by the United Kingdoms Audit Practices Board require NAO to plan and perform its audits to provide for reasonable assurance that the financial statements are free from material misstatement, whether caused by error, or by fraud or other irregularity. 