<prompt> Translate the following text to SwahiliIndirect noncompliance is noncompliance having material but indirect effects on financial statements or other financial data needed to achieve audit objectives.  <response>: Kutokubali kwa moja kwa moja ni kutokubali kuwa na athari muhimu lakini za moja kwa moja kwenye taarifa za kifedha au data nyingine za kifedha zinazohitajika kufikia malengo ya ukaguzi. 