Which statement is false?

$1.$The public oversight board suggested audit all shift in an ordinary degree of skepticism number

$2.$ A forensic accountant conducts a separate fraud investigation, they must follow consulting standards.

$3.$In the early $1980$s changed auditing standards resulted in less reliance on internal controls.

$4.$ The public oversight boards report occurred before the Sarbanes$-$Oxley Act

$5.$ All the above are true.