<prompt> Translate the following text to EnglishSababu ya msingi ambayo hutofautisha udanganyifu kutoka kosa ni kama hatua ya msingi ambayo husababisha misstatement katika taarifa za kifedha ni makusudi au unintentional.  <response>: The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement in the financial statements is intentional or unintentional. 