<prompt> Translate the following text to EnglishChini ya GAGAS, wakaguzi wana majukumu sawa ya kugundua makosa muhimu yanayotokana na aina nyingine za kutofuata kama wanavyofanya kwa kugundua yale yanayotokana na udanganyifu na vitendo vya kinyume cha sheria.  <response>: Under GAGAS, auditors have the same responsibilities for detecting material misstatements arising from other types of noncompliance as they do for detecting those arising from fraud and illegal acts. 