A critical audit matter is: Group of answer choices Is a disclosure in the auditor's report that states any significant matters that used professional judgment during the audit. Is a disclosure in the management's report that states any significant matters that used professional judgment during the audit. Is a disclosure in the auditor's work papers that states any significant matters that used professional judgment during the audit. Is not a disclosure in the auditor's report, but is something documented in the auditor's work papers that states any significant matters that used professional judgment during the audit.