<prompt> Translate the following text to EnglishKatika kupanga kazi za uthibitisho wa kiwango cha mtihani, wakaguzi wanapaswa kupata uelewa wa kutosha wa udhibiti wa ndani ambao ni muhimu kwa mada au madai ya kupanga kazi na kubuni taratibu za kufikia malengo ya kazi ya uthibitisho.  <response>: In planning examination-level attestation engagements, auditors should obtain a sufficient understanding of internal control that is material to the subject matter or assertion to plan the engagement and design procedures to achieve the objectives of the attestation engagement. 