<prompt> Translate the following text to EnglishKwa mujibu wa SFFAS 7, taarifa za msingi za kifedha ni zile ambazo kwa kawaida mtaalamu wa fedha angehusika kutoa maoni yake.  <response>: BASIC FINANCIAL STATEMENTS - As used in SFFAS 7, the basic financial statements are those on which an auditor would normally be engaged to express an opinion. 