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

a$.$

Ensure ethical requirements are complied with.

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