Which statement is most appropriate?

a. Post-audit – These potentially difficult interviews bring the main findings to the client’s attention once the field work has been completed. If the client has been kept informed throughout the course of the audit then one may avoid confrontational closure meetings.

Our reporting standards generally mean that we should not present management with surprises in the formal audit report.

b. Post-audit – These potentially difficult interviews bring the main findings to the client’s attention once the field work has been completed. If the client has been kept informed throughout the course of the audit then one may avoid confrontational closure meetings.

Our reporting standards generally mean that we should not present management with old news in the formal audit report.

c. Post-audit – These potentially difficult interviews bring the main findings to the client’s attention once the field work has been completed. If the client has not been interrupted throughout the course of the audit then one may avoid confrontational closure meetings.

Our reporting standards generally mean that we should not present management with surprises in the formal audit report.

d. Post-audit – These potentially difficult interviews bring the main findings to the client’s attention once the field work has been started. If the client has been kept informed throughout the course of the audit then one may avoid confrontational closure meetings.
Our reporting standards generally mean that we should not present management with surprises in the formal audit report.