An auditor determines that a client is motivated to decrease its liabilities and expenses, but that the liabilities and expenses recorded are typically properly valued. Which of the following statements is accurate?the auditor will perform more extensive tests related to completenessOthe auditor will perform more extensive tests related to accuracy, valuation, and allocationOwarranty expense is likely to be overstatedOthe auditor will likely determine that the likelihood of material measurement is higher for measuring the warranty provision