The following statements relate to the rollforward period. Which statement is correct? When we have identified assertions with higher inherent risks or significant risks (e.g. fraud risks), we design extensive rollforward procedures, which include reperforming some or all of our interim procedures. When the rollforward period decreases, we set a more precise expectation when performing rollforward analytical procedures. When our CRA or the length of the rollforward period increases, the risk of not identifying a material misstatement occurring during the rollforward period decreases. The desired level of evidence required in the rollforward period is more persuasive than when we perform substantive analytical procedures as our primary substantive procedure, because the rollforward analytical procedure is just one piece of evidence we obtain over the account balance as a whole.