Which of the following should be considered when determining the feasibility of the audit?

Feasibility assessment is part of the audit planning process. According to ISO 19011:2018, Clause 5.4.1, determining the feasibility of the audit should include consideration of:

* The availability of information

* The cooperation and accessibility of auditee personnel

* The availability of adequate time and resources

Therefore, the auditee’s cooperation is a critical factor in determining the feasibility of the audit. The auditee’s ability to negotiate terms or the auditor’s motivation are not considered determining factors.