Cognitive Heuristics Andrew Mills, an entry-level staff member with less than six months professional experience, is assigned to audit the cash accounts of Drexel Industries, a long-standing audit client of Rollins, Hunterfield, and Dodge, CPAs. Dodge, the engagement partner, tells Mills, "Drexel is a rather low-risk client. In fact, in all the years I've been associated with Drexel, I don't recall any serious problems, particularly in cash—controls are tight and management is trustworthy. Tell you what, I've got to be away for a few days. I haven't been out to Drexel or even talked with management in months, but why don't you look at last year's papers, and run with it." Following Dodge's advice. Mills copies last year's audit program and follows the procedures explicitly.

Upon returning. Dodge calls Mills and asks, "How did it go?" Mills says, "Fine—things seemed so clean, I only had to talk with management once, and that was just to locate the cash records."

Required: 

Which, if any, of the cognitive heuristics may apply here? Explain.