Which of the following should be an IS auditor's PRIMARY consideration when determining which issues...

Materiality is the primary consideration when determining which issues to include in an audit report, as it reflects the significance or importance of the issues to the users of the report. Materiality is a relative concept that depends on the nature, context, and amount of the issues, as well as the expectations and needs of the users. Materiality helps the auditor to prioritize the issues and communicate them clearly and concisely.

References

ISACA CISA Review Manual, 27th Edition, page 256

Materiality in Auditing - AICPA

Materiality in Planning and Performing an Audit - IAASB