You are employed as a fraud examiner by a forensic accounting firm. Your firm has been hired by the audit committee of a public company. The audit committee suspects fraudulent financial reporting on the part of its CEO and CFO, and wants your firm to determine whether any such fraud actually exists. The audit committee is particularly concerned about the manner in which the companys goodwill is being reported. They suspect it is being materially overstated. As a highly competent fraud examiner, what specific procedures would you conduct to determine whether goodwill is indeed being overvalued.