$1.$ To $\_\_\_\_\_\_\_\_\_\_$ to information means to provide assurance as to its fairness and dependability.attest$2.$ The AICPA requires members in public practice to obtain $120$ hours of $\_\_\_\_\_\_\_\_\_\_\_$ every three years.continuing education$3.$ The two most essential qualities for a CPA to perform the attest function properly are professional competence and $\_\_\_\_\_\_\_\_\_\_.$independence$4.$ The $\_\_\_\_\_\_\_\_\_\_$ regulates all accounting firms that audit public companies.Public Company Accounting Oversight Board$5.$ Primary responsibility for audited financial statements rests with $\_\_\_\_\_\_\_\_\_\_$ even though the statements may be drafted and processed in the auditors' office.management