Costner Corporation is being audited by Brightside CPAs. As the audit focus turns to the client's inventory accounts, one of the partners in charge of the audit notes that the client maintains excellent and robust electronic records pertaining to inventory. Based on this finding, which of the following might the auditors decide to do? The auditors may opt to perform substantive procedures on the client's records system in lieu of directly auditing the client's inventory accounts. The auditors may choose to defer this part of the audit to the client's internal audit function. The auditors may decide to use an audit data analytics (ADA) procedure to test the population of inventory. The auditors may decide to preemptively issue a clean audit opinion on the client's inventory, as the electronic records will suffice