Which one of the following will Steven of Hardwick Insurance Partners find is necessary when preparing an audit report following his premium audit with Sanford Sports Corporation? Available answer options Select only one option A A delay in preparing the report is justified if pressures arise that limit his available time to complete. B The usefulness of the report depends mainly on how credible it is to Steven as its author. C The report is most efficiently prepared after Steven returns back to his insurance office. D Steven should focus on what the person reading and acting on the report needs to know