<prompt> Translate the following text to EnglishMapitio ya fedha yanapaswa kuundwa ili kutoa uhakika wa kutosha wa kugundua makosa ya msingi yanayotokana na kutofuata moja kwa moja na muhimu kwa masharti ya mikataba au makubaliano ya ruzuku.  <response>: Auditors should design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material noncompliance with provisions of contracts or grant agreements. 