<prompt> Translate the following text to EnglishSheria za GAGAS zinahitaji wakaguzi kuripoti udanganyifu au vitendo visivyo halali moja kwa moja kwa vyama nje ya shirika linalokaguliwa katika hali mbili, kama ilivyoelezwa hapa chini.  <response>: GAGAS require auditors to report fraud or illegal acts directly to parties outside the audited entity in two circumstances, as discussed below. 