I would say C and D are both correct. In both cases, after your scan is complete, 10 items that were expected are not found. It doesn't matter if the other scanned items are in the instance or not.
https://www.servicenow.com/docs/bundle/xanadu-it-asset-management/page/product/hardware-asset-management/reference/audit-results.html
A: 10 scanned and expected
B: 10 scanned and expected; 10 scanned and not expected
C: 10 expected and not found; 10 scanned and not expected
D: 10 expected and not found; 10 new
=> both C and D have 10 expected and not found
The Answer should be C and not D. That an asset is in your ServiceNow instance doesn’t mean it is part of your audit. The only thing your audit should compare is asset you scanned vs what is your expected inventory list on the audit
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