course: auditing - choose - agreed upon procedures, assertion, attestation, audit, review 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. choose - do not need, fail, need, require, want 3. SSARS reviews are performed on clients that ________ an annual report. choose - ASB, FASB, GASB, PCAOB, SSARS 4. Public company guidance comes from the __________. choose - best practices, other rules, the ASB standards, the FASB standards, the PCAOB standards 5. Nonpublic companies that are auditied may also want interim reviews. Auditors must the follow _________.