There is no audit that i know off when it comes to ICO and so is the reason some countries are banning it,i am yet to see a complete audit report from any of the ICO i have seen in the past.
If you are aware of the future market it is the exact same thing,we set a price at a future date with delivery set at a future time,the market could swing if there is a huge order and so on,the speculation will be really high and the price could move simply because of the market situation .