Which of the following is the most appropriate statement?

a.

Where there is a conflict between consulting and assurance services, then assurance services should prevail.

b.

Where there is a conflict between consulting and assurance services, the the chief audit executive (CAE) should personally monitor the engagements.

c.

Where there is a conflict between consulting and assurance services, the neither should be performed.

d.

Where there is a conflict between consulting and assurance services, then consultancy should prevail.