According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary.

According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
A . Resource management.
B . Coordination.
C . Due professional care.
D . Engagement supervision.

Answer: C