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What is NOT true of a Critical Audit Matter? It is: Any matter arising from the audit of the financial statements that was communicated or

What is NOT true of a "Critical Audit Matter?"
It is: Any matter arising from the audit of the financial statements that was communicated or required to be comm
It relates to accounts or disclosures that are material to the financial statements.
It relates to accounts or disclosures that are immaterial to the financial statements.
It involved especially challenging, subjective, or complex auditor judgment.
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