Criteria Are the Benchmarks Against Which Nonfinancial Information Will Be

question 5

Essay

Criteria are the benchmarks against which nonfinancial information will be evaluated while applying professional judgment during assurance engagements.According to the umbrella standards,suitable criteria should have which features?

---

Definitions:

Biological Process

Processes vital for a living organism to live, such as growth, reproduction, and maintenance of homeostasis.

Abnormal Behavior

Actions or behaviors that are statistically rare or deviant from societal norms and may impair functioning.

Borderline Personality Disorder

A mental health disorder characterized by pervasive instability in moods, interpersonal relationships, self-image, and behavior.

Instability

A state of being prone to change, fluctuation, or unpredictability, often leading to lack of consistency or security.