I need help with these task:

The following is a series of incorrect assertions related to the audit of financial statements. Following the auditing standards promulgated by the profession, you will:

I. Provide an explanation of why the assertions are incorrect and rephrase them correctly.

1. Assertion: The fundamental standards in an audit conducted in accordance with generally accepted auditing standards provide a separate, detailed professional framework that tells the auditor exactly what to do to prevent client fraud. Explanation: Rephrase:

2. The audit service provides absolute certainty that significant errors will be detected. Explanation: Rephrase:

3. For auditing purposes, the term professional skepticism means that every auditor in charge of the work has to possess adequate technical preparation and show that he has the necessary experience to take charge of the assistants, if any. Explanation: Rephrase:

4. As far as the auditing profession is concerned, the Auditing Standards Board (ASB) issues generally accepted auditing standards applicable to audits of public and non-public companies and international audits. Explanation: Rephrase:

5. In planning and performing an audit engagement, both the auditor and client personnel understand that it is the auditor's responsibility to develop internal control policies and procedures and that the primary purpose of the audit is for the auditor to detect fraud. Explanation: Rephrase:

II. I must write a concluding paragraph indicating what has been learned about applying auditing standards.

Could you please include the references?

Thanks