#! /bin/sh -
n=0
for file do
if [ -r "$file" ]; then
printf '"%s" is readable\n' "$file"
n=$((n + 1))
else
printf '"%s" is not readable\n' "$file"
fi
done
echo "$n out of $# files were readable"
[ -r file ] test whether the file is readable by the process invoking that [ command, so by you, the user running that script, typically using the access() system call.
It doesn't say anything about whether other users may be able to read it. It doesn't attempt to read it either. For instance, it won't be able to detect files that are un-readable because the underlying storage is defective.