Which statement is most appropriate?

a. It must be said that one of the most stressful parts of an audit is the face to face closure meeting that is held once the field work has been completed. Much will depend on the relationship with the client that has been built up during the audit and the extent to which findings have been discussed as they arise. Whatever the scenario, we would hope that the auditor seeks to avoid this stage, as it can interfere with successful reporting.

b. It must be said that one of the most stressful parts of an audit is the face to face closure meeting that is held once the field work has been completed. Much will depend on the relationship with the client that has been built up during the audit and the extent to which findings have been documented in the report. Whatever the scenario, we would hope that the auditor does not seek to avoid this stage, as it is an important component of successful reporting.

c. It must be said that one of the most stressful parts of an audit is the face to face closure meeting that is held once the field work has been completed. Much will depend on the relationship with the client that has been built up during the audit and the extent to which findings have been discussed as they arise. Whatever the scenario, we would hope that the auditor does not seek to avoid this stage, as it is an important component of successful reporting.

d. It must be said that one of the most stressful parts of an audit is the face to face closure meeting that is held once the field work has been started. Much will depend on the relationship with the client that has been built up during the audit and the extent to which findings have been discussed as they arise. Whatever the scenario, we would hope that the auditor does not seek to avoid this stage, as it is an important component of successful reporting.