Which statement is least appropriate?

Audit reports are not published documents but are the result of a comprehensive audit reporting process:

a. Preliminary survey and assignment plan. The audit report can only be started when the planning, fieldwork and analysis of findings has been completed.

b. Clear audit objectives. The next key stage in the reporting process appears in the form of an overall goal.

c. Good audit work. There is very little that can be gained from an audit without ensuring that the underlying work it is based on has been performed to acceptable standards.

d. Client kept involved. Keeping the client up to date and involved in the audit process leads to a better report.

e. Clear well-written drafts. The way a report is written does affect the way the findings, conclusions and recommendations are received.