Which statement is least appropriate?

The Preliminary Survey Report of one or two pages will cover the following:

a. An outline of the system under review including systems objectives and boundaries.

b. The work undertaken on detailed compliance testing.

c. An initial opinion on the risk areas based on the key control objectives covering compliance, information systems, safeguarding assets and VFM.

d. Recommendations for the proposed assignment in terms of the nature and extent of audit cover now required.

e. An appendix with outline systems notes and a draft audit guide/programme for the full audit.