Final answer:
The statement given is false; 'lubb' or S1 is caused by the closing of the atrioventricular valves, while 'dupp' or S2 results from the closure of the semilunar valves.
Step-by-step explanation:
The statement is false. In auscultation, the first heart sound, or 'lubb,' represents the closing of the atrioventricular valves (mitral and tricuspid valves). Expressed as S1, this sound occurs during ventricular contraction. The second heart sound, or 'dupp,' which corresponds to S2, is produced by the closing of the semilunar valves (aortic and pulmonary valves) during ventricular diastole. The pattern of these sounds is essential for healthcare professionals to assess cardiac function and to identify possible abnormalities, such as hypertrophic cardiomyopathy.