A CPA Is Engaged to Perform an Engagement of a Nonpublic

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