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The new audit report on a nonissuer's financial statements: A. must include critical audit matters, if found B. must include key audit matters, if found

The new audit report on a nonissuer's financial statements:

A.

must include critical audit matters, if found

B.

must include key audit matters, if found

C.

must include both key audit matters and critical audit matters, if found

D.

None of the above

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