CPA WebTrust CPA firms that are licensed by the aICPa to perform this service provide assurance to users of Web sites through the CPA Web Trust I CPAS electronic WebTrust seal affixed to the Web site This seal assures the user that the Web site owner has met established criteria related to business practices, transaction integrity, and information processes. Web Trustis an attestation service, and the Web Trust seal is a symbolic representation of the CPA's report on managements assertions about its disclosure of electronic commerce practices. Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. CPA WebTrust CPA firms that are licensed by the AICPA to perform this service provide assurance to users of Web sites through the CPA’s electronic WebTrust seal affixed to the Web site. This seal assures the user that the Web site owner has met established criteria related to business practices, transaction integrity, and information processes. WebTrust is an attestation service, and the WebTrustseal is a symbolic representation of the CPA’s report on management’s assertions about its disclosure of electronic commerce practices