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Below are misstatements that can occur in the sales and collection cycle. Requirements a. Identify the transaction-related management assertion(s) in the AICPA auditing standards to which the misstatement pertains. b. Identify one automated control that would have likely prevented each misstatement. Requirement a. Identify the transaction-related management assertion(s) in the AICPA auditing standards to which the misstatement pertains. Transaction-related Misstatement management assertion(s) 1. Acustomer order was filled and shipped to a former customer, which had already | Vv filed for bankruptcy. 2. Fora sale, a data entry operator erroneously failed to enter the information for the [ salesperson's department. As a result, the salesperson received no commission for that sale. 3. Acustomer number on a sales invoice was transposed and, as a result, charged to the wrong customer. By the time the error was found, the original customer was no longer in business. Classification 4. Aformer computer operator, who is now a programmer, entered information for a fictitious sales return and ran it through the computer system at night. When the Completeness money came in, he took it and deposited it in his own account. 5. Anonexistent part number was included in the description of goods on a shipping Completeness and Accuracy document. Therefore, no charge was made for those goods. 6. The sales manager approved the price of goods ordered by a customer, but he wrote down the wrong price. 7. Acomputer operator accessed a computer-based data file for sales of the wrong week and processed them through the system a second time. 8. Several remittance advices were batched together for inputting. The cash receipts clerk stopped for coffee, set them on a box, and failed to deliver them to the data Occurrence input personnel. Accuracy Completeness and Cutoff Cutoff . . | . Occurrence and Accuracy Requirement b. Identify one automated control that would have likely prevented each misstate Occurrence and Cutoff