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✨ EY Prep 🩷
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Audit
🔴 Hard
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What are 'Key Audit Matters' (KAMs) and when are they disclosed?
A.
Internal audit findings reported to management
B.
The most significant audit risks, disclosed in the auditor's report for PIEs — areas requiring significant auditor judgement or with high risk of material misstatement
C.
Material misstatements corrected by management during the audit
D.
Disagreements between the auditor and management, always leading to a qualified opinion