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What Information Is Included in the Key Audit Matters Section

Question 13

Multiple Choice

What information is included in the Key Audit Matters section of the audit report?


A) A listing of matters where management disagreed with the auditor's final assessment.
B) A list of management's assertions regarding the financial statements.
C) A listing of matters that the auditor has judged to be the most significant in the audit of the financial statements.
D) A list of material misstatements identified in the course of the audit of the financial statements.

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