Which of the following does not differ between audits of U$.$S$.$ publicly traded and privately held entities?

Question $7$ options:

The set of auditing standards used to perform the engagement.

The entity that evaluates completed audit engagements for quality $($i$.$e$.,$ compliance with applicable standards$).$

The expression of reasonable assurance regarding the financial statement's conformity with GAAP.

The power to impose fines on firms and CPAs who violate auditing standards..