The following misstatements are included in the accounting records of Westgate Manufacturing Corp.

1. Telephone expense (account 2112) was unintentionally charged to repairs and maintenance (account 2121).

2. Acquisitions of raw materials are frequently not recorded until several weeks after the goods are received due to the failure of the receiving personnel to forward receiving reports to accounting. When pressure from a vendor's credit department is put on Westgate's accounting department, it searches for the receiving report, records the trans¬ actions in the acquisitions journal, and pays the bill.

3. The accounts payable clerk prepares a monthly cheque to Story Supply Ltd. for the amount of an invoice owed and submits the unsigned cheque to the treasurer for payment along with related supporting documents that have already been approved. When she receives the signed cheque from the treasurer, she records it as a debit to accounts payable and deposits the cheque in a personal bank account for a company named Story Ltd. A few days later she records the invoice in the acquisitions jour¬ nal again, resubmits the documents and a new cheque to the treasurer, and sends the cheque to the vendor after it has been signed.

4. The amount of a supplier invoice is entered as \($6,412.87\) instead of \($4,612.87\). The cheque is also issued and mailed for this amount.

5. The accounts payable clerk intentionally held onto and did not mail seven large cheques written on December 26 to prevent cash in the bank from having a negative balance. They were mailed on January 2 of the subsequent year.

6. Each month a fraudulent receiving report is submitted to accounting by an employee in the receiving department. A few days later he sends Westgate an invoice for the quantity of goods ordered from a small company he owns and operates in the evening. A cheque is prepared, and the amount is paid when the receiving report and the vendor's invoice are matched by the accounts payable clerk.

Required

a. For each misstatement, identify the transaction-related audit objective that was not met.

b. For each misstatement, state a control that should have prevented iF from occurring on a continuing basis.

c. For each misstatement, state a substantive audit procedure that could uncover it.