Which statement is most appropriate?

a. The audit manual should be a dynamic mechanism for directing auditors and as such represents standard best practice. Accordingly there should be no need to make regular changes either adding to the material in the manual or amending sections.

b. The audit manual should be a dynamic mechanism for directing auditors and as such is ever changing to reflect the latest circumstances and strategy. Accordingly there should be regular changes either adding to the material in the manual or amending sections, and these changes should be drafted by audit management.

c. The audit manual should be a dynamic mechanism for directing auditors and as such is ever changing to reflect the latest circumstances and strategy. Accordingly there should be weekly changes either adding to the material in the manual or amending sections, and all should participate.

d. The audit manual should be a dynamic mechanism for directing auditors and as such is ever changing to reflect the latest circumstances and strategy. Accordingly there should be regular changes either adding to the material in the manual or amending sections, and all should participate.