Which statement is least appropriate?

When addressing the topic of audit reports it is vital that the auditor understands the actual role of audit. Managers are responsible for their operations and they will retain this right long after the auditor has done the review and deviated to new fields:

a. Auditors should never assume that they know more than management about the particular operation. They are not paid to be experts in any one area.

b. A ‘know-it-all’ stance is off-putting and can only lead to problems when reporting the results of the audit. The audit must start from management’s perspective and what it is seeking to achieve from the operations.

c. Audit is there to ‘prop up management’ so that managers will continue to require this service from its auditors so as to help improve the organization.

d. Audit is not employed to solve minor managerial problems since audit resources must be directed at material high-risk areas.

e. Audit should not feel that it needs to show managers how to do their job. If management is unable to perform, then this is a control deficiency that needs resolving.

f. Audit should not second-guess management. If management does not know what it is doing, then the underlying causes must be addressed.