The Natural Care audit team has determined the following: • The CRA for all relevant assertions for trade receivables is “minimal”. • Interim procedures for trade receivable were performed as of 30 September (year-end is 31 December). • No issues were identified during interim testing. On 31 October, Natural Care finished the acquisition of Cleaning Inc. who was a direct competitor of Natural Care. Upon acquisition, Cleaning’s business was successfully integrated and absorbed by Natural Care’s existing systems and workforce. Cleaning’s business comprises roughly 15% of the newly merged business. Natural Care’s management assures the audit team that there have been no significant changes to Natural Care’s policies, control environment, processes, IT systems and controls as a result of the acquisition. Which one of the following procedures is NOT an appropriate rollforward procedure considering the acquisition? Perform an additional walkthrough of the sales to cash receipt process to confirm our understanding of the SCOT using a sales transaction during the rollforward period to a customer brought in from Cleaning Inc Update the lead schedule as of 31 December, compare trade receivable balances with those as of 31 October and investigate changes Test the journal entry supporting the fair market value of trade receivable from acquired company Perform cutoff testing at year-end by selecting a sample of shipments and receipts and obtaining supporting documentation