$1)$ All significant risks identified in an audit constitute critical audit matters.Incorrect$(2)$ A Critical Audit Matters section follows at an appropriate point after the Basis for Opinion section in an audit report.Correct$(3)$ Critical audit matters are selected from matters communicated to those charged with governance.Correct$(4)$ Critical audit matters are not included in public company audit reports with qualified opinions.Incorrect$(5)$ In addition to being included in audit reports, critical audit matters are communicated to the PCAOB.Incorrect$(6)$ When comparative financial statements are presented, the Critical Audit Matters section must include those matters for all years of audited financial statements included.Incorrect$(7)$ All matters communicated to those charged with governance of a public company are critical audit matters.Incorrect$(8)$ Not all material weaknesses in internal control are also critical audit matters.Correct$(9)$ A When no critical audit matters are identified in an audit there will be no Critical Audit Matters section in a public company audit report.Incorrect$(10)$ Critical Audit Matters sections are not included in audit reports with an adverse opinion or a disclaimer of opinion.Correct

Correct

Incorrect