A critical audit matter (CAM): a. Is any audit matter that results in a qualified opinion on
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A critical audit matter (CAM):
a. Is any audit matter that results in a qualified opinion on the financial statements.
b. Is any audit matter that is communicated to or required to be communicated to the audit committee.
c. Relates to an opinion based in part on the report of another auditor.
d. Relates to the subsequent discovery of facts between the date of the financial statements and the date of the auditor’s report.
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Related Book For
Auditing A Practical Approach With Data Analytics
ISBN: 9781119785996
2nd Edition
Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton
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