During an audit of Stacy Corporation, the external auditors had assessed the combined levels of inherent risk and control risk for intangible assets as high. This is because of several research and development costs capitalized by the client during the year. Which of the following is the appropriate response by the auditors in terms of its substantive procedures? Do not perform any substantive procedures Test a larger sample size of the research and development costs Perform interim collection of evidence Design a less effective system of gathering of evidence