Question $18(10$ points$)$

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After considering the client's internal control, the auditors have concluded that it is well$-$designed and is functioning as anticipated. Under these circumstances, the auditors would most likely:

Perform all tests of controls to the extent outlined in the preplanned audit plan

Increase substantive procedures in areas where the internal control was found to be effective.

Reduce substantive procedures in areas where the internal control was found to be effective.

Eliminate substantive procedures since internal controls are working optimally

Increase the extent of anticipated analytical procedures.

Cease to perform further substantive procedures.