Please help answer these multiple choice questions regarding AUDITING, thank you!

Question 15 --/1 View Policies Current Attempt in Progress Which of the following statements is not correct about the auditor's report under PCAOB auditing standards? The date of the auditor's report has been changed to the date that the issuer filed the applicable financial statements with the Securities and Exchange Commission. O The auditor's opinion is expressed at the beginning of the audit report. O Critical audit matters must be identified and discussed in the auditor's report. O Each section of the audit report must have an appropriate label. Question 10 --/1 View Policies Current Attempt in Progress The dual dating of an audit report means: the auditors performed audit procedures regarding a specific event that was after the end of fieldwork. o the auditors extended their responsibility period to include the release date of the financial statements. O a subsequent event occurred. the release date of the financial statements was after the completion of fieldwork