Select the appropriate service for each definition $($or Partial Definition$).$ Each term may be used once or not at all.

a$.$ A government agency authorized to regulate companyies seeking approval to issue securities for sale to the public.

b$.$ A representation or declaration made by the responsible party, typically management of the entity.

c$.$ A series of statements issued by the Auditing Standards Board of the AICPA. Generally accepted auditing standards are the developed and issued in the form of these statements.

d$.$ A set of criteria used to determine measurement, recognition, presentation, 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 clients, and created the Public Company accounting Oversignt Board to oversee CPAs and public accounting firms.

f; 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 management, ethics, independence, and other standards relating to the preparation of audit reports.

g$.$ The national professional organization of CPAs engaged in promoting high professional standards to ensure that CPAs serve the public interest.

h$.$ The standards or bechmarks used to measure and present the subject matter and against which the CPA evaluates the subject matter. They criteria that are established or developed by groups composed of experts that follow due process procedures, ncluding expose of the proposed criteria for public comment.