Which of the following is an example of a key audit matters section when there are no key audit matters to communicate?

FINAL ASSESSMENT Which of the following is an example of a key audit matters section when there are no key audit matters to communicate? Except for the matter described in the basis for qualified (adverse) opinion section or material uncertainty related to going concern section, we have determined that there are no other key audit matters to communication in our report We have determined that despite there being matters communicated with those charged with governance, we have no key audit matters to communicate We have determined that despite there being areas higher assessed risk and significant risks in the audit, we have no key audit matters to communicate There are no key audit matters to communicate