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1. A(n) ____ is a declaration about whether the subject matter is presented in accordance with certain criteria. 2. Practitioners report either on the ______

1. A(n) ____ is a declaration about whether the subject matter is presented in accordance with certain criteria.
2. Practitioners report either on the ______ about the subject matter or the subject matter itself.
3. SSARS reviews are performed on clients that ______ an annual audit.
4. Public company guidance comes from the ________.
5. Nonpublic companies that are audited may also want interim reviews. Auditors must then follow _______.

options are

1.)

agreed-upon procedure

assertion

attestation

audit

review

2.)

agreed-upon procedure

assertion

attestation

audit

review

3.)

do not need

fail

need

require

want

4.)

ASB

FASB

GASB

PCAOB

SSARS

5.)

best practices

other rules

the ASB standards

the FASB standards

the PCAOB standards

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