Which statement is least appropriate?

There is an abundance of material on the advantages of standardization and a number of features can be highlighted:

a. The most familiar standardized procedures are in the form of internal control questionnaires and audit programmes that are developed by many audit departments.

b. Flowcharts should follow a uniform pattern that should be consistently applied throughout the audit department.

c. Standardization leads to consistency and report writing can have a ‘house style’.

d. Standardization can lead to auditors giving less attention to format and procedures and more attention to the actual objectives of the task at hand.

e. Standardization means there is more scope for flexibility.

f. Standardization can constitute a vital control over each audit assignment.