Which statement is false?

A- An unqualified audit opinion with explanations is most common.

B.The PCAOB does not bring sanctions against partners of CPA firms.

C.Only two PCAOB members can be current or a. b. C. past CPAS.

d. On the 2016 Kroll Global Fraud Report, thefts of physical assets topped the list of fraud.

E. All of them are true.