Which of the following statement(s) is correct about the identification of CAMs in the report on ICFR?
a) Auditors of public companies are not required to identify and discuss CAMs in any audit report on ICFR
b) Auditors of public companies required to identify and discuss CAMs in unqualified reports on ICFR
c) Auditors of public companies required to identify and discuss CAMs in adverse reports on ICFR
d) Auditors of public companies required to identify and discuss CAMs in all audit reports on ICFR



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