As part of identifying CAMs, which of the following factors would an auditor consider when determining whether a matter involved especially challenging, subjective, or complex auditor judgment?

a. The auditor’s assessment of the risks of material misstatement, including significant risks 

b. The nature and timing of significant unusual transactions and the extent of audit effort and judgment related to requisite transactions 

c. The degree of auditor subjectivity in applying audit procedures to address the matter or in evaluating the results of those procedures 

d. The auditor would consider all of the above factors.