When are key audit matters applicable? Select all that apply. Audits of complete set of general purpose financial statements when the auditor otherwise decides to communicate key audit matters in the auditor's report Audits of complete set of general purpose financial statements of listed entities Key audit matters are prohibited when the auditor disclaims an opinion on the financial statements Key audit matters are applicable when the auditor disclaims an opinion on the financial statements Audits of complete set of general purpose financial statements Which of the following are included in the introductory language of the key audit matters section of the auditor's report? Select all that apply. A statement that key audit matters are the same as the audit matters communicated with those charged with governance A statement regarding the audit impact of each key audit matter identified A definition of key audit matters A statement that the auditor does not provide a separate opinion on these matters A statement that the matters were addressed in the context of the audit of the financial statements as a whole A definition of 'most significance