An auditor is working on the most recent year's audit of a large audit client, and is testing the client's system of internal control. Based on prior year's audits, the auditor has noted that the client has historically had a robust and effective system of internal control. Based on this knowledge, which of the following represents a strategy the auditor might adopt? Generally accepted auditing standards require the external auditors to initially assess control risk at the maximum level even for continuing audit clients, until substantive procedures justify a lowering of control risk. It is acceptable for the auditor to simply obtain written assurances from senior management that there have been no changes in the system of internal control since the prior audit. The auditor is likely to consider decreasing sample size unless he or she has reason to believe that a deviation from prescribed control procedures may exist. The auditor might choose to adopt a reliance strategy, assessing control risk as high and performing increased substantive procedures accordingly