Which two statements are least appropriate?

Audit reports are not published documents but are the result of a comprehensive audit reporting process that may be summarized below:

a. Preliminary survey and assignment plan. The audit report actually starts with a plan that sets the framework for the ensuing audit.

b. Clear audit objectives. The next key stage in the reporting process appears in the form of an overall goal.

c. Good audit work. There is very little that can be gained from an audit without ensuring that the underlying work it is based on has been performed to acceptable standards.

d. Client kept involved. Keeping the client up to date and involved in the audit process leads to a better report.

e. Clear well-written drafts. The way a report is written does affect the way the findings, conclusions and recommendations are received.

f. Effective review process. The key point to the review stage of the reporting process is that this review should ensure that the report is prepared to professional standards, with detailed coverage where this leads to significant delays in releasing the audit report.

g. Positive wrap-up meeting. It must be said that one of the most difficult parts of an audit is the face to face closure meeting that is held if errors have been found.

h. Consultation on the draft. We would next wish to see a formal process whereby the draft report is sent to all parties affected by the recommendations.

i. Oral presentations. It is as well to stage an oral presentation for audits that are more complicated and/or address sensitive matters.

j. Agreed action plans. We arrive at the negotiation/agreement stage that is also part of the reporting process.

k. Final published assignment report. A final report should be prepared along with a clear definition of reporting lines and people who should be given copies.

l. Follow-up. The process is still not complete until we have set up a follow-up routine in line with best audit practice.

m. Quarterly reports. The audit report should feed into the quarterly reporting cycle that seeks to summarize what has been found and reported on in the relevant three-month period.

n. Annual report. The above is equally true for the annual reporting cycle that again should be set within the context of the plan for the year in question.

o. Management action. We arrive at the true audit product in terms of management action based on the audit report.