B. Case. (source: Cabrera, M.E.B., 2017) Assume that you have a partner with the firm of Santos & Lopez, LLP. You have been asked by Gonzales, Inc., an industrial supply company, to provide assurance about the change in existing customer satisfaction over the last three years. Gonzales' management has indicated that the criteria it intends to use to evaluate customer satisfaction are a combination of customer retention rate and increase in peso sales. Gonzales' management will provide a schedule of the customer satisfaction measures and a note that describes the criteria used. Required: 1. If Gonzales wants to provide the presentation and CPA's report for general use by prospective customers, identify any available standards that provide guidance for such service and the type or types of services your firm could provide. 2. Describe the factors that you should consider in determining whether the criteria are suitable 3. Assuming that you conclude that the criteria are suitable, draft your firm's report assuming that you perform an examination of the subject matter