$9\mathrm{.}24$ The auditor has provided a preliminary assessment of control risk of low in the revenue cycle accounts of Acco, Inc. for each of the relevant assertions. The auditor selected a sample of sales transactions for control testing. Each of the following types of control or transaction$-$processing deficiencies uncovered in the sample was significant enough to cause the auditor to increase control risk assessment from low to moderate. For each deficiency, labeled as $($a$)$ though $($i$),$ discuss the type of financial statement misstatement that may result, the assertion$($s$)$ affected, and the effect on the nature, timing, and$/$or extent of related substantive tests. Consider each deficiency independently from the others.

A$.$ No evidence that price and quantity on the invoice were compared with the supporting documents

B$.$ Failure to approve customer credit before shipping the merchandise on open account

C$.$ Recording sales before they were shipped

D$.$ Recording sales several days after they should have been recorded

E$.$ Recording sales several days before and several days after they should have been recorded

F$.$ Lack of customer orders; items were shipped

G$.$ Lack of shipping documents; customer order was found

H$.$ Incorrect invoice price

I. Quantity shipped differed from the quantity billed