The following scenario relates to questions 100 - 104 You are the audit manager of Chestnut & Co and are reviewing the key issues identified in the files of two audit clients. The first audit client is Palm Industries Co (Palm), a listed company. Palm’s year end was 31 March 20X5 and the draft financial statements show revenue of $28.2m, receivables of $5.6m and profit before tax of $4.8m. The fieldwork stage for this audit has been completed. 100 A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance. Which THREE of the following audit procedures should be performed in order to form a conclusion on whether the amendment is required to Palm’s 20X5 financial statements?