Key audit matters are:
AMatters that led to modification of the opinion
BMatters of most significance in the audit, communicated to those charged with governanceCORRECT
CDeficiencies in internal control
DUncorrected misstatements
ICANAudit & AssuranceAudit Reports2022
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Why the answer is B, and why the others tempt you.
ISA 701 defines key audit matters as those of most significance in the current period audit, selected from matters communicated to those charged with governance. They are reported for listed entities and do not substitute for a modified opinion.
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