please explain why

Balance-related audit objectives O provide a framework to help the auditor accumulate sufficient appropriate evidence related to account balances. are designed to detect fraud. are never applied to income statement accounts. O can have only one specific-related audit objectives.The separate report on internal control over financial reporting is addressed to the PCAOB. includes a scope paragraph which refers to the framework used to evaluate internal controls. O cannot contain a cross-reference to the auditor's report on the financial statements. O includes a paragraph that addresses the inherent limitations of internal controls