The issue of audit independence might be raised by the auditor's participation in management consulting engagements. Which of the following statements is most consistent with the profession's attitude toward this issue?

a. Information obtained as a result of a management consulting engagement is confidential to that specific engagement and should not influence performance of the attest function.

b. The decision as to loss of independence must be made by the client based on the facts of the particular case.

c. The auditor should not make management decisions for an audit client.

d. The auditor who is asked to review management decisions is also competent to make these decisions and can do so without loss of independence.