Eureka Ltd has some stock lying with Maham ltd in the ordinary course of business. Your Article Assistant has performed the following audit procedures. Identify which of the following procedure is incorrect. a) Obtain confirmations from the third party including the time period and reasons thereof b) Evaluate condition of goods and see whether adequate provisions have been made c) Check whether subsequently the goods lying with the third party were sold or received back after the expiry of stipulated time period. d) None of the above