In your audit of the accounts payable function of Gorgon Inc., you notice the following:

a. Several checks do not bear the appropriate signature for the nature or amount of the payment.

b. The prices paid on the invoice do not match those on the purchase order on several transactions.

c. Due to delays in computer repairs, a few batches of transactions from the payables journal were improperly posted in the next accounting period.

d. Some purchase orders were incorrectly footed.

e. Supporting documents for a few payables transactions were missing.

f. The initials signifying that the manager of the area compared the check with the supporting documentation were missing from several transactions.

g. A few transactions were never posted to the account payable ledger.

h. Although Gorgon's policy is to take advantage of purchase discounts if offered, many payments missed the deadlines by just a few days.

For each of the items above, state whether it is a deviation or a misstatement. If it is a deviation, what implications does it have for the audit? Specifically, does the deviation mean that control in this area is weak? If not, what other explanation might be offered?