<prompt> Translate the following text to EnglishGAGAS inaelezea viwango vya jumla na kazi ya ziada ya shamba na mahitaji ya kuripoti zaidi ya yale yaliyotolewa na AICPA kwa kazi za uthibitisho.  <response>: GAGAS prescribe general standards and additional field work and reporting requirements beyond those provided by the AICPA for attestation engagements. 