Connie is the recently appointed engagement partner of the audit of Camel Inc. Connie has just taken over the audit from Mathew Pate, a partner who will be retiring soon. Mathew had a small portfolio of clients and completed most substantive testing for Camel at year-end. Connie is unable to do this because she is facing difficulties with two of her other large clients. These clients have just been advised that their financing arrangements with banks may not be renewed, raising doubts about their ability to continue as going concerns. The banks will make their financing decisions very close to the clients year-end, forcing Connie to spend considerable time in this period with these clients. The financing problems at Connies existing clients have created demands on Connies audit team that she must resolve. The accounting firm cannot provide her with the additional staff she has requested for the year-end period because several other partners clients are also facing financing difficulties. It is too late to find new partners for any of her other clients, so Connie must find a way to continue with the audit and still meet all professional standards. So far, the audit team has conducted the preliminary risk assessment for Camel and early control testing results confirm that Camel has excellent controls. Connie calls a meeting with her senior audit team members to discuss the issue. Explain how Connie could vary the timing of the substantive testing at Camel to help her meet her audit obligations. Specifically:

A. Propose different substantive procedures that could be performed prior to year-end.

B. Discuss how Connie will use roll-forward procedures to complete the audit.

C. Explain any other considerations that would affect the timing of substantive procedures for Camel.