In an Engagement Relating to a Nonpublic Company, Conditions Exist

Multiple Choice

In an engagement relating to a nonpublic company, conditions exist that result in a material deviation from the criteria against which the subject matter was evaluated during an examination performed following the attestation standards. The CPA's conclusion may be on: $$\begin{array} { | c | c | c | } \hline & \begin{array} { c } \text { Subject } \\\text { Matter }\end{array} & \begin{array} { c } \text { written } \\\text { Assertion }\end{array} \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

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