Which statement is least appropriate?

Whatever the view, it is essential that auditors are appraised in a positive fashion. This in turn depends on:

a. Keeping the accent on praise.

b. Using appraisal to ease poor performers out of contact with clients.

c. Not using the appraisal scheme to criticize but using it to develop.

d. Using performance appraisal to engender good communications and listening skills.

e. Seeking to promote a win–win environment where all sides gain.