A retail entity uses electronic data interchange $($EDI$)$ in executing and recording most of its purchase transactions. The entity$$s auditor recognizes that the documentation of the transactions will be retained for only a short period of time. To compensate for this limitation$,$ the auditor most likely would

Decrease the assessed risk of material misstatement for the existence or occurrence assertion.

Perform tests several times during the year, rather than only at year end.

Plan to make a $100\%$ count of the entity$$s inventory at or near year end.

Increase the sample of EDI transactions to be selected for cutoff tests.