Which of the following statements is inappropriate?

There is great scope in participative auditing and it has several positive features that can be summarized:

a. It involves management in the auditing process as part of the team rather than using audit as a management spy.

b. It is not merely a question of being nice to the client as it has a more dynamic element that involves some flexibility on both sides.

c. It can be more interesting in that it is geared into error discovery and the audit findings are placed into perspective according to a clear prioritization process.

d. It can be more demanding where many complicated issues have to be built into the work and the auditor will have to decide how far to alter draft reports to reflect management’s views.

e. The results are discussed and agreed as the audit proceeds with regular interim reports and management may actually assist in developing proposed solutions.

f. Managers are able to share their problems. It is also advisable to review the reports with lower levels of management.

g. It can engender more commitment all round.
h. The auditor is able to address major issues.
i. It promotes good co-operation between audit and management that can be used to build a client base across the organization.