If the purpose of the sentence is to show that the auditor wants to refrain from improving

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If the purpose of the sentence is to show that the auditor wants to refrain from improving anything but procedures, the word "only " should be placed as follows:

a. We only wish to improve procedures.

b. We wish only to improve procedures.

c. Only we wish to improve procedures.

d. We wish to improve procedures only.

e. None of the above.

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