FINAL ASSESSMENT When determining not to communicate an identified key audit matter, how can discussions with management and those charged with governance help inform the auditor's decision? Select all that apply. Assist the auditor in understanding why the matter has not been publicly disclosed They may encourage management or those charged with governance to publicly disclose the relevant information about the matter Provide an opportunity for management to explain how disclosure would diminish their competitive position in the industry or market; which alone would justify not communicating the key audit matter Highlight to the auditor any communication with applicable regulatory, enforcement, or supervisory authorities in relation to the matter