What is one factor that must be included in a review report regarding credibility?

The factor that must be included in a review report regarding credibility is the provision of sufficient information for intended users. This is essential because the credibility of a review report largely hinges on whether it communicates clearly and effectively to those who will rely on it. Intended users, such as clients, stakeholders, or other interested parties, need to have access to relevant and adequate information that allows them to understand the conclusions and methodologies used in the appraisal.

Providing sufficient information ensures transparency and allows users to assess the reliability of the findings. If the report lacks critical details or is not formatted in a user-friendly manner, it could undermine the trust and confidence that users place in the appraisal process. This focus on the needs of the intended users aligns with the principles established in the Uniform Standards of Professional Appraisal Practice (USPAP), which emphasizes the importance of clear communication and the necessity for appraisers to provide value to their clients through well-structured reports.