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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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