According to the Standards, Which of the Following Objectives Is

According to the Standards, which of the following objectives is not required to ensure the appropriate completion of an engagement?

A) Determining audit team members are coordinated to ensure the efficient execution of all engagement procedures.
B) Confirming engagement working papers properly support the observations, recommendations and conclusions.
C) Providing structured learning opportunities for engagement auditors when and wherever possible.
D) Ensuring all engagement objectives are reviewed for satisfactory achievement and properly documented.