In assessing whether to accept a client for an audit engagement, a CPA should consider the

$\backslash$table$[[,\backslash$table$[[$Client$\text{'}$s$],[$Business Risk$]],\backslash$table$[[$CPA$\text{'}$s$],[$Business Risk$]]],[$A$.,$Yes,Yes$],[$B$.,$Yes,No$],[$C$.,$No$,$Yes$],[$D$.,$No$,$No$]]$