Examine the following questions from an internal control questionnaire for the sales process of a large home improvement retailer that extends credit to small contractors. Assume that the answer to each of these is "no" (which means that the control is weak in that area). For each of the following questions, identify the accounts that might be affected, state the management assertion that might be compromised for those accounts, and suggest a substantive audit procedure to test for misstatement in the accounts.

a. Is an accounts receivable aging schedule prepared and reviewed periodically?

b. Are the totals in the accounts receivable subsidiary ledger reconciled to the master account balance?

c. Are cashiers' registers verified by a person independent of the accounting function?

d. Are validated deposit slips compared to the cash receipts journal regularly?

e. Are sales returns recorded on prenumbered documents and are those documents accounted for periodically?

f. Are invoices for credit sales independently compared with customer orders to verify prices, quantities, accuracy, and so on?

g. Is the collection function separated from normal sales and marketing activities?

h. Is credit approved by someone independent of the marketing/sales function?