The correct answer is The count of auditors assigned to the engagement.

The count of auditors assigned to the engagement is least important to prioritize because it is primarily an operational detail that can be adjusted to fit the scope and schedule. Planning should first establish what will be audited and why, and then staffing can be scaled or scheduled to meet those needs.

The boundaries and areas included in the audit plan are important because they define the scope and determine which systems and processes must be evaluated and which regulations apply. Clear boundaries prevent gaps and overlap and ensure the audit provides useful coverage.

The goals and intended outcomes of the audit are important because they drive the audit objectives, criteria, and the evidence that must be collected. Knowing the intended outcomes guides methodology and reporting and ensures the engagement meets stakeholder expectations.

The credentials and experience of the audit team are important because auditor competence and appropriate subject matter expertise affect the quality of findings and the credibility of conclusions. Experienced auditors are also more likely to identify relevant risks and interpret results correctly.

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