Which of the following is not one of the points that was clarified under SAS No$.146?$

a$.$ Ensure compliance with ethical requirements.

b$.$ The audit plan should include a description of the nature, timing, and extent of planned direction and supervision of engagement team members.

c$.$ Any member of the engagement team can review all formal written communications.

d$.$ The phrase "take responsibility for" is used to indicate which tasks or actions may be delegated by the engagement partner.