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A CPA Is Engaged to Perform an Engagement of a Nonpublic

question 4

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A CPA is engaged to perform an engagement of a nonpublic company following attestation standards.During the examination,the CPA discovers a material deviation from the criteria on which the subject matter was being evaluated.The CPA's conclusion may be on:  
 Subject Matter  Written Assertion \begin{array} { c c c } & \text { Subject Matter } & \text { Written Assertion } \\\end{array}
A.  Yes  Yes \begin{array} { c c c } \quad\quad\quad\text { Yes } &\quad\quad\quad\quad \text { Yes } \\\end{array}
B.  Yes  No \begin{array} { c c c }\quad\quad\quad \text { Yes } &\quad\quad\quad\quad \text { No } \\\end{array}
C.  No Yes \begin{array} { c c c } \quad\quad\quad\text { No } & \quad\quad\quad\quad\text {Yes } \\\end{array}
D.  No  No \begin{array} { c c c }\quad\quad\quad \text { No } &\quad\quad\quad\quad \text { No }\end{array}


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