As part of the audit of Wyoming Enterprises, a regional distributor of linoleum and other carpet products in the northwestern United States, the external auditors, Alan CPA Firm, have determined that their client's system of internal control is more effective and robust than had been determined in prior audits. As a result of this finding, what are the auditors likely to do differently on this audit? The auditors are more likely to spend less time auditing the client's system of internal control, and will instead focus more time on substantive testing, including tests of details. Generally accepted auditing standards allow external auditors to rely on the opinion of and documents provided by the internal audit function, if their initial assessment of internal control is that it is strong, robust and effective. The auditors will likely adopt a reliance strategy. As a result of this reliance strategy, the auditors will typically perform less substantive procedures. The auditors will focus all resources on substantive testing, and will simply request management provide written assurances regarding internal control and details of any changes made, for inclusion in the current year's audit file.