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The Google-recommended approach for AWS-to-GCP auth is Workload Identity Federation instead of long-lived service-account keys: configure a workload identity pool for the AWS account and use google.auth with the external-account credentials file. It avoids key-file path issues entirely. As a fallback, setting process.env.GOOGLEAPPLICATIONCREDENTIALS at runtime before constructing the client works.
Source: https://github.com/googleapis/nodejs-secret-manager/issues/196
Source: https://github.com/googleapis/nodejs-secret-manager/issues/196