In an engagement following the attestation standards the subject matter must be capable of reasonably consistent evaluation against criteria that are suitable and available to the user.

a. Explain why criteria are needed for an attestation engagement.

b. Describe what makes a particular set of criteria suitable for an attestation engagement.

c. Explain how criteria are made available to users of the information.

Please answer the questions with these points included:

Explains the criteria required for an attestation engagement.

Describes the suitable criteria for an attestation engagement.

Explains how to make criteria available to users of the information.