<prompt> Translate the following text to SwahiliThe AICPA standards for attestation engagements provide for three levels of reporting based on the type of assurance the auditor is providing.  <response>: Kwa mujibu wa viwango vya AICPA, kuna viwango vitatu vya uthibitisho vinavyotegemea aina ya uthibitisho unaotolewa na mwandishi wa ripoti. 