What do you mean by Criteria in Assurance engagement?

Criteria is one of the essential elements for this subject.

• -          The three party relationship; practitioner, responsible party and intended users

• -          Subject matter

• -          Criteria

• -          Sufficient evidence

• -          Written report

Whereas, criteria is…

The framework to which your info will be compared, against this standards, systems or controls you will base the comparison with whatever info you have related to the subject you have collected.