While working on an attestation engagement for one of their largest audit clients, it has been brought to the partner's attention that some exceptions have been noted as part of the testing of the client's system of internal control. As a result of this notification, what action might the partner decide to take? The partner is likely to advise the client's senior management that the firm will be issuing a qualified opinion on internal control. The partner may attempt to ascertain whether any other, compensating controls exist. If this is the case, and these controls are functioning effectively, the planned audit strategy can be followed. The partner is likely to advise the team working on the internal control audit that a reliance strategy should be adopted, and increased substantive procedures should be planned accordingly. All of these answer choices are options the partner may take