Scroll down to complete all parts of this task. Derek Smith, CPA has gathered the following information during the audit of Green Acres Fertilizer Inc. In column B, select one relevant management assertion for each item by clicking in the associated cell and selecting from the option list provided. In column C, select the audit procedure(s) most likely to be performed by Derek to test that assertion by clicking in the associated cell and selecting from the option list provided. Up to three procedures can be selected. Not all procedures will be used and not all scenarios will have three procedures selected. 11 In reviewing documentation, Derek came across information that led him to believe that a lawsuit filed against the 12 company may result in a settlement owed by the company to 13 the plaintiffs. O Completeness O Cutoff O Valuation, Allocation, and Accuracy O Existence and Occurrence O Rights and Obligations O Understandability of Presentation and Classification RESET CANCEL ACCEPT O Confirmation O Review of Subsequent Events O Independent Recalculations/Estimates O Vouching O Tracing O Cutoff Procedures O Analytical Review O Observation O Inspection and Examination O Footing O Review O Inquiry CANCEL ACCEPT DRACT