StatementsAnswer$1.$CPAs may issue service organization control $($SOC$)$ reports. A $\_\_\_\_\_\_\_\_\_$ report is in essence a Trust Services report for general use related to security, availability, processing integrity, confidentiality, and$/$or privacy$\mathrm{.}2.$Suitable criteria are those that are objective and permit reasonably $\_\_\_\_\_\_\_\_\_\_\mathrm{.}3.$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$\mathrm{.}4.$To present a report that includes an assertion about internal control over compliance, management should evaluate the company's internal control using some appropriate $\_\_\_\_\_\_\_\_\_\_\mathrm{.}5.$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 $\_\_\_\_\_\_\_\_\_\_.$