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 the engagement.

Question

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This is a true statement. Attestation standards require the practitioner to evaluate whether there is reasonable criteria capable of reasonably consistent estimation by which to judge the assertions being made in the engagement. This evaluation helps ensure the assertions are reliable and useful to intended users.

Attestation Standards Require That the Practitioner Evaluate Whether There Is