Which of the following issues is LEAST ||kely to be considered a critical audit matter that needs to be communicated in the audit report? The client has a failing business that they acquired several years ago. Based on their valuation models, management does not believe they need to record an Impairment charge to goodwill. The auditors disagreed and notified the audit committee of their disagreement Dun to quality control intien, the client had to recall a number of its products and increase its warranty roderve. The auditorn undertook the difficult and uncertain task of estimating future warranty costs to validate the recorded liability The client was sued by a number of former employees allegina d'incriminatory employment praction. This wouit de material and required significant judgment to Budit management's estimated ability The client obtained a material now bank loan during the year. The primary audit procedure was to contact the bank directly to confirm the terms of the loan Air miastatement due to error was identified, but it was not necessary to communicate it to the auditorit