g$.$ Critical audit matters are most likely to include those matters that:

$(1)$ Are communicated to the Public Company Accounting Oversight Board.

$(2)$ Involve challenging, subjective, or complex auditor judgment.

$(3)$ Are material weaknesses in internal control.

$(4)$ Involve significant risks.

h$.$ An audit report for a public client indicates that the financial statements were prepared in confor

$(1)$ Generally accepted auditing standards $($United States$).$

$(2)$ Standards of the Public Company Accounting Oversight Board $($United States$).$

$(3)$ Generally accepted accounting principles $($United States$).$

$(4)$ Generally accepted accounting principles $($Public Company Accounting Oversight Board$).$

i$.$ An audit report for a public client indicates that the audit was performed in accordance with:

$(1)$ Generally accepted auditing standards $($United States$).$

$(2)$ Standards of the Public Company Accounting Oversight Board $($United States$).$

$(3)$ Generally accepted accounting principles $($United States$).$

$(4)$ Generally accepted accounting principles $($Public Company Accounting Oversight Board$).$

j$.$ When the matter is properly disclosed in the financial statements of a nonpublic company, the lik

substantial doubt about the ability of the client to continue as a going concern is the issuance of v

following audit opinions?

Qualified Unmodified with an

Additional Paragraph

Yes

No

Yes

No

k$.$ A nonpublic company's change in accounting principles that the auditors believe is not justified is

result in which of the following types of audit opinions?

$(1)$

$(2)$

$(3)$

$(4)$

Yes

Yes

No

No

Qualified

$(1)$

$(2)$

$(3)$

$(4)$

Yes

Yes

No

No

Unmodified with

Emphasis$-$of$-$Matter

Yes

No

Yes

No