<prompt> Translate the following text to EnglishKwa hivyo, wakati viwango vya AICPA vinataja madhumuni mawili ya msingi ya nyaraka za ukaguzi - kutoa msaada wa msingi kwa ripoti ya ukaguzi na kusaidia wakaguzi katika kufanya na kusimamia ukaguzi - nyaraka za ukaguzi hutumikia kusudi la ziada katika ukaguzi uliofanywa kulingana na GAGAS.  <response>: Thus, whereas AICPA standards cite two main purposes of audit documentation--providing the principal support for the audit report and aiding auditors in performing and supervising the audit--audit documentation serves an additional purpose in audits performed in accordance with GAGAS. 