Tell, CPA, is auditing the financial statements of Youth Services Co. (YSC), a not-for-profit organization, in accordance with GAGAS as promulgated in Government Auditing Standards. Tell’s report on YSC’s compliance with laws and regulations is required to contain statements of

Positive Assurance...Negative Assurance

A. No...Yes
B. Yes...Yes
C. Yes...No
D. No...No