选项
A.
Limited assurance is given when a material misstatement has been identified in the subject matter but some assurance can still be given , where as reasonable assurance is given when no material misstatements have been identified.
B.
In a limited assurance engagement , the practitioner will gather limited evidence . In a reasonable assurance engagement the practitioner will gather sufficient appropriate evidence.
C.
In a reasonable assurance engagement ,the practitioner is fully liable if the financial statement are later found to contain a material misstatement ; in a limited assurance engagement , the practitioner has limited liability
D.
In a limited assurance engagement the practitioner will conclude whether the subject matter , will respect to identified suitable criteria, is plausible in the circumstances. In a reasonable assurance engagement the practitioner will conclude whether the subject matter conforms in all material respects with identified suitable criteria.
正确答案：D