12 . In developing the overall audit strategy , the focus of the engagement team's efforts is considered . Which of the following is not appropriately classified as a factor affecting the focus of the team's efforts ? a . The financial reporting framework on which the financial information to be audited has been prepared , including any need for reconciliation to another reporting framework b . Setting materiality for planning purposes C . Audit areas where there is a higher risk of material misstatement d . Volume of transactions , which may determine whether it is more efficient for the auditor to rely on internal control