Your Audit Firm Has Been Approached by a Large Company

Your audit firm has been approached by a large company with a view to appointing your firm as its auditor at the next annual general meeting. You are considering the costs that you will incur in taking on this new audit client in order to quote an expected fee for the audit for next year. Which one of the following is not a relevant cost in drawing up this audit fee quote?

A) Overnight accommodation for staff staying away from home in order to audit the large company's branch operations.
B) The cost of audit software that is already used as standard by the firm on all its existing audit assignments.
C) The services of a tax expert that will have to be bought in to deal with certain complex tax issues in the large company.
D) Additional time used on the audit by existing staff members that will have to be paid as overtime.