A CPA Is Engaged to Perform an Engagement of a Nonpublic

question 4

Multiple Choice

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:  
$\begin{array} { c c c } & \text { Subject Matter } & \text { Written Assertion } \\\end{array}$
A. $\begin{array} { c c c } \quad\quad\quad\text { Yes } &\quad\quad\quad\quad \text { Yes } \\\end{array}$
B. $\begin{array} { c c c }\quad\quad\quad \text { Yes } &\quad\quad\quad\quad \text { No } \\\end{array}$
C. $\begin{array} { c c c } \quad\quad\quad\text { No } & \quad\quad\quad\quad\text {Yes } \\\end{array}$
D. $\begin{array} { c c c }\quad\quad\quad \text { No } &\quad\quad\quad\quad \text { No }\end{array}$

• A)Option A
• B)Option B
• C)Option C
• D)Option D

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Definitions:

Behavior

Behavior refers to the actions or reactions of organisms or systems, usually in response to external stimuli, within their environment.

Increase

A rise in the amount, number, or degree of something.

Punishment

A process by which a consequence immediately follows a behavior which decreases the future likelihood of that behavior occurring.

Effectiveness

The degree to which something is successful in producing a desired result; the ability of a thing or action to achieve its intended outcome.