<prompt> Translate the following text to SwahiliAICPA standards and GAGAS require that auditors use their understanding of internal control relevant to financial statement assertions affected by laws and regulations to identify types of potential misstatements, consider factors that affect the risk of material misstatement, and design substantive tests.  <response>: Kwa mujibu wa kanuni za GAPAS na AICPA, wakaguzi wanapaswa kutumia ufahamu wao wa udhibiti wa ndani unaohusiana na taarifa za taarifa za kifedha zilizoathiriwa na sheria na kanuni za kisheria ili kutambua aina za taarifa zisizo sahihi, kuzingatia mambo ambayo huathiri hatari ya taarifa zisizo sahihi za muhimu, na kubuni vipimo vya msingi. 