For the conduct of an assurance engagement,the practitioner is required to identify or develop criteria to evaluate the subject matter.Identify some characteristics of suitable criteria.

Question

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Suitable criteria for an assurance engagement should have the following characteristics:
- Relevance: the criteria must be applicable to the subject matter being evaluated.
- Reliability: the criteria must be consistent and accurate, allowing for consistent results.
- Neutrality: the criteria should not be biased towards any particular point of view.
- Understandability: the criteria should be easy to understand and interpret by users.
- Completeness: the criteria should address all aspects of the subject matter being evaluated.

For the Conduct of an Assurance Engagement,the Practitioner Is Required