Which statement is least appropriate?

Some of the features of the annual audit plan are as follows:

a. It contains key audit areas for the next 12 months and explains why they were selected through a suitable preamble.

b. Following from the above, the annual plan needs to be interfaced with the annual report.

c. The plan itself should be circulated to the directors for their consideration and approval before being finalized.

d. Once top management has seen the plan, it will be presented to the audit committee to be formally adopted. Changes to the plan should likewise be confirmed at audit committee.