<prompt> Translate the following text to EnglishMapitio ya kudhibiti lazima ichukue matokeo ya ukaguzi wa awali na kazi za uthibitisho na kufuatilia matokeo na mapendekezo ya muhimu yanayojulikana ambayo yanahusiana moja kwa moja na mada ya kazi ya uthibitisho inayofanywa.  <response>: Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the subject matter of the attestation engagement being undertaken. 