Characteristics of Suitable Criteria

Reliability

Reliable criteria allow reasonably consistent evaluation or measurement of the subject matter, when used in similar circumstances by similarly qualified practitioners.

Neutrality

Neutral criteria will contribute to conclusions that are free.

Understandability

Understandable criteria contribute to conclusions that are clear, comprehensive, and not subject to significantly different interpretations.

Relevance

Relevant criteria contribute to conclusions that assist decision-making by the intended users

Completeness

Completeness criteria are sufficiently complete when relevant factors that could affect the conclusions in the context of the assurance engagement circumstances are not omitted.

Published by : Kelvin Ngooi Zhan Lean

Reference Link : https://definedterm.com/a/definition/99132