Which of the Following Factors Would the Auditor in Charge

Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

A) The amount of experience the auditors have conducting audits in the specific area of the organization.
B) The availability of the auditors in relation to the availability of key client staff.
C) Whether the budgeted hours are sufficient to complete the audit within the current scope.
D) Whether outside resources will be needed, and their availability.