<prompt> Translate the following text to SwahiliAttestation engagements are governed by the standards for attestation engagements issued by the American Institute of Certified Public Accountants AICPA.  <response>: Mkataba wa uthibitisho unaongozwa na viwango vya uthibitisho vilivyotolewa na Taasisi ya Marekani ya Mhasibu wa Umma AICPA. 