<prompt> Translate the following text to EnglishAuditors wanapaswa kufuata taarifa za AICPA Statements on Standards for Attestation Engagements wakati wa kutoa maoni juu ya udhibiti wa ndani juu ya kufuata sheria na kanuni au udhibiti wa ndani juu ya ripoti ya kifedha.  <response>: Auditors should follow the AICPAs Statements on Standards for Attestation Engagements when providing opinions on internal control over compliance with laws and regulations or on internal control over financial reporting. 