Suitable criteria
Suitable criteria are the benchmarks used to measure or evaluate the underlying subject matter consistently and support a meaningful assurance conclusion. They must be appropriate to the engagement and available to intended users so they can understand the information and conclusion.
Worked example
A water-use report states the measurement boundary and method used to calculate consumption, allowing the assurance practitioner to evaluate the figure.
Common mistake
A subjective claim such as “environmentally responsible” without a clear measurement basis does not automatically provide suitable criteria.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |