Which of the following does the auditor take into account when determining key audit matters? Every significant class of transactions, account balance or disclosure where the risk of material misstatement is not higher Areas of higher assessed risk of material misstatement, or significant risks identified Areas of the financial statement audit where no misstatements were identified Risk of material misstatement where the underlying controls are operating effectively The effect on the audit of significant events or transactions that occurred during the period Significant auditor judgments relating to areas in the financial statements that involved significant management judgment, including accounting estimates that have been identified as having high level of estimation uncertainty, or other inherent risk factors