<prompt> Translate the following text to EnglishUhakiki wa kifedha unahusu hasa kutoa uhakika wa kutosha kuhusu ikiwa taarifa za kifedha zinawasilishwa kwa uaminifu katika mambo yote muhimu kulingana na kanuni za uhasibu zilizokubaliwa kwa ujumla GAAP au msingi wa uhasibu wa jumla tofauti na GAAP.  <response>: Financial audits primarily concern providing reasonable assurance about whether financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles GAAP,2 or with a comprehensive basis of accounting other than GAAP. 