Which statement is least appropriate?

The reviewer must ask questions such as:

a. What were the procedures relevant to this audit?

b. Have these procedures been fully communicated to the auditor who carried out the work?

c. Is there sufficient evidence of compliance with these procedures?

d. Is there any evidence of non-compliance with these procedures?

e. Does the audit mission need to be re-stated?

f. Is there any explanation for apparent non-compliance?

g. Has the audit been a success?