Which statement is least appropriate?

In addition to identifying control weaknesses, the auditor is charged with forming and publishing an opinion based on the audit work performed. This part of the audit report may be based on:

a. the results of control evaluation.

b. the existing control culture.

c. outstanding risk.

d. the underlying causes of basic problems.

e. whether controls are adhered to.

f. whether controls work.

g. the practicalities of available remedies.

h. management’s efforts to improve.

i. the effects of any future changes planned.

j. whether audit has done a good job.

k. overall impressions on management’s ability and willingness to address residual risk.

l. findings from unofficial sources.