From CAKE, our knowledge about client, and due to there are no significant change in client's major operation and credit term are consistent with prior period,
so our expectation was based on A/P turnover as of for the period ended 31/12/2015.
The significant threshold is difference +/- 5 days from prior period which was considered from our professional judgement and in accordance with the significance of the desired degree of reliance and materiality.