Maggie and Eric are currently working on the audit of Bloomtree Enterprises, a provider of horticultural services in the southern United States. Maggie mentions to Eric that during the prior year's audit of the firm, internal controls over inventory were robust and effective. As a result of this, what might Maggie and Eric decide do this year with respect to inventory? O If the client's inventory represents a significant amount of total assets, Maggie and Eric may decide to request that the internal audit function audit these accounts, as they are more familiar with the client's operations. O Maggie and Eric may decide to simply rely on the previous year's audit findings. If they adopt this strategy, all they would need to do this year is obtain written assurances from management. O Maggie and Eric may decide to audit inventory closer to the balance sheet date. If the prior year's audit found that internal controls in this area were effective, the pair can focus their audit attentions elsewhere. O Maggie and Eric may decide to audit inventory at an interim date. If this strategy is adopted, it will be because the pair believe internal controls over inventory are still effective