Question for Management Advisory Services (pty) Ltd

WHICH OF THE FOLLOWING STATEMENTS IS INCORRECT?
a. sufficient relevant data are to be obtained, documented and evaluated in developing conclusions and recommendations.
b. all significant matters relating to the results of the engagement are to be communicated to the client.
c. engagement are to be adequate planned, supervised and controlled
d. in performing MAS, a practitioner must act with maturity and objectivity and be dependent in mental attitude.