<prompt> Translate the following text to English8.17 Wakati wakaguzi wa madeni wanaposema, kwa msingi wa ushahidi waliopatikana, kwamba udanganyifu mkubwa, vitendo vya kinyume cha sheria, au kutofuata sheria nyingine kumetokea au kuna uwezekano wa kutokea, wanapaswa kuingiza katika ripoti yao ya ukaguzi habari zinazohusiana.  <response>: 8.17 When auditors conclude, based on evidence obtained, that significant fraud, illegal acts, or other noncompliance either has occurred or is likely to have occurred, they should include in their audit report the relevant information. 