A more recent addition to the audit opinion is critical audit matters. For an item to qualify as a critical audit matter, the item: A. must involve accounts or disclosures material to the financial statements. 8. must be included as an critical accounting estimate. F. must involve complex and subjective auditor's judgment. 0. must be communicated or required to be communicated to the Audit Committee of the Board of Directors. 4. Maving to another quession wn ill save this response