Rubina Care Ltd (Rubina) operates several nursing homes in South Australia. All residents are changed a fixed fee per week as set by legislation. Due to the quality of the care provided, occupancy rates are always at or very close to full. You have tested controls surrounding occupancy revenue and results support a high level of reliance on these controls. Required: You are planning your year-end substantive procedures for the situation above. Explain how the information would affect the nature, timing and extent of substantive procedures for occupancy revenue.