June CPAs are auditing Decker \& Co., a large, national retailer of household appliances and other wares. During the initial phase of the audit, as June CPAs were gaining an understanding of the client, it was noted that Decker \& Co. operate in a highly seasonal business. As a result of this finding, which of the following approaches might June CPAs take? June CPAs may decide to increase inherent risk associated with the client due to the seasonality of demand, and possible incentives to smooth income during slower months. Generally accepted auditing standards require that additional substantive testing and tests of internal control are performed for clients in seasonal industries. June CPAs may decide to inform client management in writing of their intention to withdraw from the engagement due to the volatility associated with seasonal businesses. June CPAs may opt to allow the internal audit function to audit higher volume months due to their increased familiarity with the client