The opening meeting agenda can include information on:

The opening meeting agenda plays a crucial role in ensuring that all participants are on the same page at the beginning of an audit. It sets the tone for the audit process and outlines expectations. Including information on the availability of resources is particularly important because it addresses whether the necessary personnel, materials, and tools are in place to conduct the audit effectively.

Adequate resources are essential for the efficient execution of the audit activities, and discussing this in the opening meeting ensures that everyone is aware of what is at their disposal, including access to necessary documentation or expertise. This conversation can help facilitate a smooth audit process and prevent delays caused by resource constraints.

While the other options relate to different aspects of the audit process, they do not focus on the foundation necessary for conducting the audit itself, which is why they are not typically included in the opening meeting agenda in the same way.