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15 According to the standard unmodified audit report, a Critical Audit Matter is: 1. Only required when the auditor has resigned from the engagement. 2.
15 According to the standard unmodified audit report, a Critical Audit Matter is: 1. Only required when the auditor has resigned from the engagement. 2. A basis for a disclaimer of opinion. 3. Required to be reported to the audit committee. 4. Required to be included in the engagement letter. 2 4 3 1
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