rious 1-35. Match the following definitions (or partial definitions) of the various types of services to the appropriate term. Each term may be used once or not at all. Definition (or Partial Definition) Service A government agency authorized to regulate companies seeking approval to issue securities for sale to the public. a. American Institute of Certified Public Accountants 1. b. A representation or declaration made by the responsible party typically management of the entity 2. Assertion 3. Financial Accounting 4. Financial reporting 5. 6. Public Company A series of statements issued by the Auditing Standards Board of the AICPA. Generally accepted auditing standards are developed and issued in the form of these statements. c. Standards Board d. A set of criteria used to determine measurement, recognition, framework Integrated audit sentation, and disclosure of all material items appearing in the financial statements. e. A set of reforms that toughened penalties for corporate fraud restricted the kinds of consulting CPAs can perform for audit Accounting Oversight Board dients, and created the Public Company Accounting Oversight 7. Sarbanes-oxley Act of Board to oversee CPASs and public accounting firms. 2002 The five-member board established in 2002 to oversee the audit 8. Securities and of public (issuer) companies that are subject to the securities laws. The board has authority to establish or adopt (or both) rules for auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports. Exchange Commission 9. Statements on Auditing Standards The national professional organization of CPAs engaged in 10. Subject matter g. promoting high professional standards to ensure that CPAS 11. Suitable criteria serve the public interest. h. The standards or benchmarks used to measure and present the subject matter and against which the CPA evaluates the subjedt matter. They are criteria that are established or developed by groups composed of experts that follow due process procedures, including exposure of the proposed criteria for public comment