<prompt> Translate the following text to SwahiliAuditors should exercise professional judgment in planning the engagement by obtaining an understanding of the possible effects of fraud, illegal acts, or other noncompliance on the subject matter or assertion of the attestation engagement and by identifying and assessing any associated risks that could have a material effect on the attestation engagement.  <response>: Msimamizi wa Auditor lazima kutumia uamuzi wa kitaaluma katika kupanga kazi kwa kupata uelewa wa athari zinazowezekana za udanganyifu, vitendo haramu, au kutofuata kwa njia nyingine kwa mada au madai ya kazi ya uthibitisho na kwa kutambua na kutathmini hatari yoyote inayohusiana ambayo inaweza kuwa na athari kubwa kwa kazi ya uthibitisho. 