Select the necessary words from the list of possibilities to complete the following statements. 1 Statements Answer 1. Suitable criteria are those that are objective and permit reasonably & 01:05:24 2. When a practitioner is performing an examination, departure of subject matter from the criteria will generally result in a qualified or opinion, depending on the materiality of the departure. 3. To present a report that includes an assertion about internal control over compliance, management should evaluate the company's internal control using some appropriate 4. the In an attestation engagement, the practitioner must evaluate the subject matter or an responsibility of another party about the subject matter that 5. The risk that a practitioner performing an attestation engagement will unknowingly fail to appropriately modify his/her report on materially misstated subject matter is called