During the second$-$year audit of Marzipan LLC$,$ Custard CPAs are reviewing their prior year audit files. Custard CPAs note that during this year's audit, they wish to increase their level of assurance in certain areas such as accounts receivable, which have been deemed to be higher risk. Which of the following strategies would help the auditors achieve this objective?

Custard CPAs should consider increasing control risk, which would lower inherent risk. As a result, the auditors would be able to collect a smaller sample and still offer the same level of assurance.

Custard CPAs could increase their level of assurance by lowering sample risk. This would mean that the auditor selects a larger sample than in the prior year.

Custard CPAs could increase their level of assurance by increasing sample risk. If sample risk increases, the auditors would need to gather a larger sample size.

Custard CPAs could request that the client's internal audit function perform testing of accounts receivable, as they are likely to be more familiar with the client's accounts.