$1.$ Are US Accounting and Auditing Standards $($GAAP & GAAS$)$ law? Explain your answer!

$2.$ What is the peer$-$review process established by AICPA? Who needs to participate in it$?$ How does it factor into the quality of audited financial statements?

$3.$On April $17,2023,$ the PCAOB inspectors outlined their priorities for $2023$ inspections. What are their priorities? Do you agree with these priorities? Why or why not? Your answer should be complete and concise.