Examine the most recently $(2023)$ filed $10-$K for either Ford Motor Co$.$ or Target and identify two additional items that could meet the criteria for a Critical Audit Matter.

For your proposed CAMs identify the following:

$$ specific financial statement line item or footnote number and title of footnote

$$ if a specific financial statement line item $$ indicate the financial statement which it

appears on

$$ the amount recorded or disclosed

$$ why you believe each item would be reasonable to include in the audit report as a CAM