The Chart being referred was missing in the question. I have attached it's image for convenience.
I am also attaching the explanation of the answer as an image as I think it will be easier to understand it in tabular form. The table will consist of three columns (just like the question chart). First column is the given PCAOB Assertion, second column will be its corresponding ASB assertion(s) and the third column will indicate nature of the assertion(s).