Jarvis, an audit staff associate assigned to the audit of Marberry LLC has been working on the audit of the client's

internal controls for payroll. Upon completion of testing, Jarvis has noted various weaknesses in internal controls. As a

result of this, what recommendation might Jarvis make to the audit team?

The auditors should consider issuing a qualified opinion on the client's system of internal controls over the

payroll cycle, and proceeding directly to the audit of the client's financial statements.

The auditors should consider performing substantive tests on the system of internal control to attempt to

corroborate this initial finding.

The auditors should plan to increase substantive testing to compensate for the noted weaknesses in internal

control.

The auditors should consider adopting a reliance strategy, and performing decreased substantive testing as

a result.