<prompt> Translate the following text to SwahiliThe primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement in the financial statements is intentional or unintentional.  <response>: Sababu ya msingi ambayo hutofautisha udanganyifu kutoka kosa ni kama hatua ya msingi ambayo husababisha misstatement katika taarifa za kifedha ni makusudi au unintentional. 