True or false?

please state the true statement if its false.

1. Under the CPA's duty of confidentiality, it is an ethical violation to communicate with the predecessor auditors about a client under any circumstances. 2. An engagement letter ought to include the inherent limitations on an audit examination. 3. A defalcation refers to a management override of internal controls. 4. The tests aimed directly at the effectiveness of the client's internal control system are known as the "substantive procedures