june 2014 exam

For June 2014 exam, for Question 3a ,in the answer key, regarding the following risk

“Receivables are considerably higher than the prior year and there are concerns about the creditworthiness of some customers”

can I add in the following paragraph below, in addition to the answers in the auditor’s response in the answer key ?

“Discuss with management on the reasons for the increase in receivables and management’s process for identifying potential irrecoverable debt. Test the controls surrounding management’s credit control processes.”