Definition $($or Partial Definition$)$Terma$.$ A level of assurance related to an attestation examination engagement.b$.$ An international information format designed specifically for business information.c$.$ Engagements that provide assurance on systems$($a$)$ security, $($b$)$ availability, $($c$)$ processing integrity, $($d$)$ online privacy, and $($e$)$ confidentiality.d$.$ Prospective financial statements that present an entity$$s expected financial position, results of operations, and cash flows for one or more future periods.e$.$ Prospective financial statements that present expected results, given one or more hypothetical assumptions.f$.$ Services to help older individuals maintain, for as long as possible, their lifestyle and financial independence.g$.$ The level of assurance provided by CPAs who have performed a review of subject matter.h$.$ CPA measures or evaluates the underlying subject matter against the criteria and provides an opinion in the report.