<prompt> Translate the following text to EnglishMapendekezo yaliyotambuliwa katika ukaguzi wa awali, kazi za uthibitisho, au masomo yanaweza kusaidia wakaguzi kutathmini mada au madai yanayohusiana na kazi ya uthibitisho.  <response>: recommendations identified in previous audits, attestation engagements, or studies can help auditors evaluate the subject matter or the assertion associated with the attestation engagement. 