Which statement is most appropriate?

a. Executive summaries: A five or six page summary can be attached to the front of the report or issued as a separate document. It provides a concise account of objectives, main conclusions and the steps that management should be taking.

b. Executive summaries: A two or three page summary can be attached to the front of the report or issued as a separate document. It provides a concise account of objectives, detailed findings, main conclusions and the steps that management should be taking.

c. Executive summaries: A two or three page summary can be attached to the front of the report or issued as a separate document. It provides a concise account of objectives, main conclusions and the steps that management should be taking.

d. Executive summaries: A two or three page summary can be attached to the front of the report or issued as a separate document. It provides a concise account of objectives, main conclusions and the steps that audit management should be taking.