Saved Select the appropriate service for each Definition (or Partial Definition). Each term may be used once or not at all. Definition (or Partial Definition) A representation or declaration made by the responsible party, typically management of the entity Service b The five-member board established in 2002 to oversee the audit 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. . The national professional organization of CPAs engaged in promoting high professional standards to ensure that CPAS serve the public interest d 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