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: A$.$ Increase the sample of EDI transactions to be selected for cutoff tests. B$.$ Perform tests several times during the year, rather than only at year$-$end. C$.$ Plan to make a $100\%$ count of the entity's inventory at or near the year$-$end. D$.$ Decrease the assessed level of control risk for the existence or occurrence assertions.