<prompt> Translate the following text to SwahiliGAGAS require auditors to report fraud or illegal acts directly to parties outside the audited entity in two circumstances, as discussed below.  <response>: Sheria 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. 