<prompt> Translate the following text to SwahiliAlthough not applicable to attestation engagements, the AICPA statements on auditing standards may provide useful guidance related to fraud for auditors performing attestation engagements in accordance with GAGAS.  <response>: Ingawa haiwezekani kwa kazi za uthibitisho, taarifa za AICPA juu ya viwango vya ukaguzi zinaweza kutoa mwongozo muhimu unaohusiana na udanganyifu kwa wakaguzi wanaofanya kazi za uthibitisho kulingana na GAGAS. 