Which of the factors below does not have to be considered by the auditor in determining the Key Audit Matters to be reported in the audit report?

A.

The effect on the audit of significant events that occurred during the period.

B.

Significant auditor judgments relating to areas in the financial statements that involved significant management judgment

C.

The misstatements determined resulting from fraudulent transactions.

D.

Areas of higher assessed risk of material misstatement