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A critical audit matter (CAM) to be disclosed under PCAOB guidance meets which of the following criteria? a. Any matter communicated or required to be
A critical audit matter (CAM) to be disclosed under PCAOB guidance meets which of the following criteria?
a. | Any matter communicated or required to be communicated to the audit committee. | |
b. | A matter involving especially challenging, subjective, or complex auditor judgment. | |
c. | A matter that relates to accounts or disclosures that are material to the financial statements. | |
d. | All of the above. |
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