What are the most significant differences between the AICPA and the PCAOB standard unmodified opinion audit$$ reports?

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Part $1$

Review each statement below that discusses the standard unmodified opinion audit reports for either the AICPA or the$$ PCAOB, and select an$"$X$"$ in the appropriate column indicating to which report the statement applies.

Statement

AICPA standard unmodified opinion audit report

PCAOB standard unmodified opinion audit report

Requires a discussion of critical audit matters in the report

Includes a reference to a report on the audit of internal controls for large public companies

Includes separate and more detailed report sections on management's responsibility and the auditor's responsibilities

The Basis for Opinion section references the applicable auditing standards, and indicates the financial statements are the responsibility of management, whereas the auditor's responsibility is to express an opinion on the financial statements

Requires the disclosure of the tenure of the auditor$-$client relationship

The report contains eight distinct parts