Which statement is most appropriate?

a. Professionalism and quality is about giving the client what they both want and need. This simple concept becomes more involved for internal auditors because we have several different stakeholders and because we deliver both assurance and consulting services.

Nowadays, people who receive audit services are simply known as auditees.

b. Professionalism and quality is about giving the client what they both want and need. This simple concept becomes more involved for internal auditors because we have several different stakeholders and because we cannot deliver both assurance and consulting services. In the past, people who received audit services were simply known as auditees.

c. Professionalism and quality is about giving the client what they both want and need. This simple concept becomes more involved for internal auditors because we have several different stakeholders and because we deliver both assurance and consulting services. In the past, people who received audit services were simply known as clients.

d. Professionalism and quality is about giving the client what they both want and need. This simple concept becomes more involved for internal auditors because we have several different stakeholders and because we deliver both assurance and consulting services. In the past, people who received audit services were simply known as auditees.