It is 1 July 2022 . Fansifist Sdn Bhd manufactures and sells a variety of food for dogs and cats. Your firm, Kiran & Co Chartered Accountants, has audited the company for a number of years. You are about to commence the final audit for the year ended 31 March 2022 and the draft financial statements show profit before tax of RM23.1m and total assets of RM99.2m. Fansifist Sdn Bhd launched a new brand of grain free dog food, Polobalancing Dog, in December 20X4 but sales have been lower than expected and the directors are considering a discounted sales price. Polobalancing Dog products are valued using standard costing method and the standard cost comprises raw materials, labour costs and production overheads. As at 31 March 2022 , Polobalancing Dog products with a standard cost of RM2.4m were included as finished goods in inventory. One of Fansifist's major customers, Petcare Sdn Bhd , operates a chain of pet stores with 23 stores across the country. There have been reports in the press for several months that Petcare Sdn Bhd 's sales and profits have been falling and, in March 2022 , Petcare Sdn Bhd announced that 11 of its stores were to close in May 2022 . As at 31 March 2022 , Fansifist Co's trade receivables included RM2.6m outstanding from Petcare Sdn Bhd and no allowance has been included for this balance at the year end. On 25 February 2022 , it was discovered that a batch of canned cat food had been contaminated with insecticide, which could be harmful to cats. This batch had been dispatched in November 20X4 to 247 retail stores. By 31 March 2022 , Fansifist Sdn Bhd had received legal claims totalling RM1.9m from consumers whose cats had eaten the contaminated food. Describe any 3 (three) substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the legal claims following the contamination.