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Research Critical Audit Matters (describe in AS 3101) and Key Audit Matters (described in AU-C 700 and AU-C 701). Define both Key Audit Matters and
- Research Critical Audit Matters (describe in AS 3101) and Key Audit Matters (described in AU-C 700 and AU-C 701).
- Define both Key Audit Matters and Critical Audit Matters.
- What are the main differences between Key Audit Matters and Critical Audit Matters?
- What are the reporting requirements for communicating Key Audit Matters?
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