Regarding due professional care in consulting engagements, which of the following would the internal auditor need to understand the earliest (of the items listed)?

a.

The effect on the scope of the audit plan as previously approved by the audit committee.

b.

The needs of management officials, including the nature, timing, and communication of engagement results.

c.

The background or nature of the area requested to be reviewed.

d.

The possible motivations and reasons of those requesting the service.