The management assertion violated.

A specific internal control procedure the company could implement to prevent this misstatement from occurring in the future.

A specific substantive audit procedure the auditor would most likely perform to detect the misstatement.

Required:

Any selection may be used once, more than once, or not at all. Each box can have only one letter written in it$.$ It is possible that there may be multiple correct responses for some questions.

a$.$ payments to suppliers made on december were not recorded until january $3$