You are auditing Radar Hill Smokers (RHS) Pty Ltd -a Brisbane-based company that builds smoker barbeques. The company uses Australian-produced materials to construct its product and goods are sold directly from the company to locations all around Australia. There are no export sales and the company uses a national freight service for deliveries (Star Track Express). RHS has plans for expansion including a new manufacturing facility and the bank has requested that an audit be conducted.This is the first year that your firm (White & Associates) will be auditing RHS.The audit partner has determined that the acceptable audit risk for the engagement should be set to low. The audit team has assessed inherentrisk and control risk to be low.What audit approach should be followed?

a) A controls-based approach

b) A substantive approach

c) A mixed approach