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As Jameson CPAs prepare to begin the current year audit of one of their long-time attestation clients, senior management apprise the auditors that in the past year, they have conducted a large secondary stock offering to raise capital for planned future expansion. As a result of this notification, which of the following is accurate with respect to the auditor's strategy? The auditors should pay close attention to the details of this secondary stock offering, and make note of key details. Full details of the offering should be furnished to the auditors, for inclusion in the permanent audit file. The auditors should consider how the amended capital structure of the client affects audit risk and inherent risk. The audit team should carefully study key details associated with the secondary offering and make a determination as to what other areas of the client's business this may affect. The auditors should consider performing increased substantive procedures on all of the client's debt and equity accounts as a result of this notification. This will help the auditors offer increased assurance that no misstatements are present in the clients' accounts. None of these answer choices are correct