Which of the following statements is true?

	a.	Corporations Act bans the auditor from holding any indirect financial interest in the audit client.
	b.	The auditor should not take on management responsibilities for an audit client.
	c.	The auditor needs to maintain independence in appearance by not telling the audit clients shareholders any conflict of interest relationship the auditor has with the audit client.
	d.	The auditor has to ask the audit clients permission every time a quality control review is to be performed by someone who is not part of the audit team.
	e.	Independence of mind is not important because people cannot observe it.