Which of the following evaluation criteria would be the primary consideration when determining engagement resource requirements?

The primary consideration when determining engagement resource requirements is the engagement scope. The scope outlines the extent and boundaries of the audit work to be performed, including the objectives, the departments or processes involved, and the specific risks being addressed. By understanding the scope, auditors can effectively gauge the necessary resources, such as the number of team members required, the types of expertise needed, and the overall time commitment.

While engagement duration, audit team experience, and client readiness are all important factors that can influence resource allocation, they often depend on the scope. For instance, a broader scope may necessitate a longer duration and a more experienced team, while a narrower scope may allow for a shorter duration and fewer resources. Therefore, understanding the scope first helps in making informed decisions about the necessary resources to achieve the audit objectives effectively.