After considering a client's internal controls, an auditor has concluded that the internal controls are well designed and are functioning as intended. Under these circumstances, the auditor would most likely

perform tests of controls to the extent outlined in the audit program.

determine the control procedures that should prevent or detect errors and irregularities.

use a combined audit approach that includes tests of controls and substantive tests.

determine whether transactions are recorded to permit preparation of financial statements in accordance with generally accepted accounting principles.