Fish Meal Manufacturing is a small privately-owned producer of canned fish, fish oil products for the consumer market. They hired an auditor to perform the audit of Fish Meal for the calendar year ended December 31, 2019. Auditor came to know that there were fluctuation in purchase pricing on every voucher since no official purchase order are maintained for trade purchases and delivered goods used to be returned from the sea port due to export department mistakes.

Based on the above scenario:

1. Identify and explain the control deficiencies, substantive errors, and lastly other matters related to purchases and various vouchers that the audit team will prepare. (3 marks )

2. Describe types of vouching system that the team can be used.