<prompt> Translate the following text to Swahili4.18 AICPA standards and GAGAS require auditors to assess the risk of material misstatements of financial statements due to fraud and should consider that assessment in designing the audit procedures to be performed.  <response>: 4.18 Viwango vya AICPA na GAGAS vinahitaji wakaguzi wa kudhibiti hatari ya taarifa mbaya za kifedha kutokana na udanganyifu na wanapaswa kuzingatia tathmini hiyo katika kubuni taratibu za ukaguzi zinazopaswa kufanywa. 