A partially completed charge sales systems flowchart is on page 312. The flowchart depicts the charge sales activities of the Bottom Manufacturing Corporation.

A customer's purchase order is received, and a six-part sales order is prepared from it. The six copies are initially distributed as follows:

Copy No. 1-Billing copy, to billing department Copy No. 2 -Shipping copy, to shipping department.

Copy No. 3-Credit copy, to credit department.

Copy No. 4 -Stock request copy, to credit department.

Copy No. 5 -Customer copy, to customer.

Copy No. 6 -Sales order copy, file in sales order department.

When each copy of the sales order reaches the applicable department or destination, it calls for specific internal control procedures and related documents. Some of the procedures and related documents are specified on the flowchart. Others are indicated only by the letters \(a\) to \(r\).
Required:

a. List the procedures or the internal documents that are labeled letters \(a\) to \(r\) in the flowchart of Bottom Manufacturing Corporation's charge sales system.

b. From the flowchart and the answers to (a), identify the financial statement assertions and the control procedures that relate to each assertion.

c. Identify the potential misstatements that could occur for each assertion. Indicate whether the control procedures in

(b) would or would not prevent or detect these misstatements.

d. List the tests of controls you could perform on each control applicable to each assertion.

e. Assess control risk on each assertion. In each case, indicate whether this assessment would correspond with a high, medium, or low level of related substantive tests. (Do not list any substantive tests.)