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Audio Mastering
«Audio Mastering» seems to be the most confused and deep-in-legends item of the world of Sound Producing.
I think that Audio Mastering first of all is «Diagnosing». Such Diagnosis could differ in a huge range: from «Do-Nothing-at-all» to «Send-to-Remixing» and down to «Nothing Will Help» (as in old joke “doctor said morgue, it means morgue”). And a lot of «stops» on the way.
One of the first «stops» after «Do-Nothing-at-all» — to gloss it all over:
fix "tonal balance” a little, "fry" the Mix a bit, accurately make a couple of decibels louder.
This is, in fact, what Audio Mastering is needed for.

Now, between «Send-to-Remixing» and «Nothing Will Help»:
Cutting off unwanted resonances, popping-up here and there (rumble - grumble, "wool", harsh, too whistling letters "c", "ch", "s", shrill "e", "nasal "m" and "n" in the vocals, phone – boxed overtones on the instruments, etc.).
"Pulling up" with different "tricks" (and large "man-hours") "killed" by over-compression "macro dynamics" ( to "rock", "kick-bang" at least would attend, though not to "attack" on the instrumental sounds ...).
Putting away the mysterious "antiphase" overtones (especially in "bottom" and "lower middle"). Serious adding of the volume. Major changes in brightness (and tonal balance in general) soundtrack. Etc. Etc.
This is when the Audio Mastering turns into restoration. Better and easier – to remix...

In my opinion "ReMixing" — the most common "diagnosis". The client usually do not agree with it, even if the reasons are described in details. And this is a "ridiculous" situation: You say - "ReMixing " – You don’t get money. You say - "restoration" – it turns out very expensive, and very unlikely for You to get money (besides, remixing is much better). Therefore everybody makes "something" and "somehow”, just to show “the process is on”...
Conclusion: Mastering engineer should be weighty "authority" for you. It does not make any sense to give someone something "to try" (as to try - who will do better ...) at the stage of mastering audio (though at the stage of mixing – it is still possible, that stage is more "creative"). If you do not believe "the Doctor", you would not like his "diagnosis" anyway. And to "Believe" - listen, compare different works, make your own conclusions (opinions of others – would not help), there is no other way. And keep in mind, that the separating of the engineers for “mixing” and “mastering” is very conditional. One have to, one simply must, to understand the whole process, otherwise how one could do a part of this process?
Do not forget also that the engineer, making the Mixdown you need, has more possibilities for corrections and "fitting" your sound track to the "final" options: he could always «ReMix». And for mastering engineer - this is not possible. So if you have no mastering engineer who is «authority» for You, it might be better not to break the process between different people, or at least to pay much attention to the recommendations of the mixing engineer.

Ah, yes ... equipment. ... However, is it worth talking about little things ...