Answer :
Criteria that are objective and permit reasonably consistent measurement for assurance services purposes are referred to as suitable criteria
In the context of assurance services, criteria are benchmarks against which the performance of an organization is evaluated. Suitable criteria are criteria that are objective and based on verifiable and measurable facts rather than subjective opinions or judgments. They also permit reasonably consistent measurement that can produce consistent and reliable results when applied by different evaluators or in different contexts.
Suitable criteria are important in assurance services as they assess the effectiveness of internal controls, the reliability of financial statements, compliance with laws and regulations, or the performance of other key business processes. Further, criteria should be relevant to specific assurance services for the particular context in which they are being applied.
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