<prompt> Translate the following text to EnglishMtaalamu wa uhasibu wa umma wa Shirika la Marekani la Mhasibu wa Umma AICPA na Shirika la Uhasibu la Marekani FASB na Shirika la Uhasibu la Marekani FASB na Shirika la Uhasibu la Marekani FASB na Shirika la Uhasibu la Marekani FASB na Shirika la Uhasibu la Marekani GASP na Shirika la Uhasibu la Marekani GASP na Shirika la Uhasibu la Marekani GASP na Shirika la Uhasibu la Marekani AICPA.  <response>: AICPA American Institute of Certified Public Accountants CPA certified public accountant FASAB Federal Accounting Standards Advisory Board FASB Financial Accounting Standards Board GAAS AICPAs generally accepted auditing standards GAGAS generally accepted government auditing standards GASB Governmental Accounting Standards Board GAO General Accounting Office OMB Office of Management and Budget SASs AICPAs statements on auditing standards SSAEs AICPAs statement on standards for attestation engagements 