Attestation standards require that the practitioner evaluate whether there is reasonable criteria capable of reasonably consistent estimation by which to judge the assertions being made in a financial forecast.

Question

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Attestation standards do require the practitioner to evaluate whether there are reasonable criteria capable of reasonably consistent estimation by which to judge the assertions being made in a financial forecast. This evaluation is necessary to ensure the reliability and usefulness of the financial forecast.

Attestation Standards Require That the Practitioner Evaluate Whether There Is