Which statement is most appropriate?

a. Even where the auditor is involved in investigations into irregularity, there is still a view that the auditor is primarily examining the circumstances at issue and not the people concerned. Where a name can be fitted to a problem, then this should be a natural consequence of the proceedings and not a witch-hunt. One of the easiest aspects of the audit role is seeking to reconcile the assurance and consulting roles.

b. Even where the auditor is involved in investigations into irregularity, there is still a view that the auditor is primarily examining the circumstances at issue and not the people concerned. Where a name can be fitted to a problem, then this should be a natural consequence of the proceedings much like a witch-hunt. One of the hardest challenges in the audit role is seeking to reconcile the assurance and consulting roles.

c. Even where the auditor is involved in investigations into irregularity, there is still a view that the auditor is primarily examining the people concerned. Where a name can be fitted to a problem, then this should be a natural consequence of the proceedings and not a witch-hunt. One of the hardest challenges in the audit role is seeking to reconcile the assurance and consulting roles.

d. Even where the auditor is involved in investigations into irregularity, there is still a view that the auditor is primarily examining the circumstances at issue and not the people concerned. Where a name can be fitted to a problem, then this should be a natural consequence of the proceedings and not a witch-hunt. One of the hardest challenges in the audit role is seeking to reconcile the assurance and consulting roles.