A CAM should be included in the report if it Question 3Answer a. Focuses on matters involving challenging, subjective, or complex auditor judgment. b. Is based on dollar amounts objectively determined and supported by evidence deemed appropriate by the CPA. c. Refers to standards of both the AICPA and the PCAOB. d. Refers to the predecessor CPA not re-issuing the audit opinion on the previous financial statements. e. Focuses on the combination of the audit of the financial statements and the audit of the internal control effectiveness