0. General assertion: whether the subjective matter is based on or conformity with the criteria selected - included in a rep letter - written assertion not obtained > report restricted - accountant o, auditor x subject matter(party' resp) 1. historical FS (interim/annual) 2. ICFR (full / part) 3. prospection 4. proforma 5. MD & A 6. Compliance 7. Web trust Criteria: standards used to evaluate su..
