Which of the following appropriately explains the difference between a limited assurance engagement and reasonable assurance engagement?
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