For the audit of the financial statements of Mercury Fifo Company, Stella Mason, CPA, has decided to apply nonstatistical audit sampling in the tests of controls and substantive tests of transactions for sales transactions [see Figure 14-2 (p. 460) for examples of the types of attributes tested]. Based on her knowledge of Mercury's operations in the area of sales, she decides that the EPER is likely to be 2 percent and that she is willing to accept a 10 percent risk that the true population exception rate is not greater than 6 percent. Given this information, Mason selects a random sample of 100 sales invoices from the 5,000 generated during the year and examines them for exceptions. She notes the following potential exceptions in her audit schedules. There is no other documentation.

Which one(s) should be defined as an exception?

Group of answer choices

Invoice #5028: Sales invoice amount was incorrect because an incorrect product number was entered.

Invoice #6791: Quantity on invoice did not match quantity on shipping document and customer order.

Invoice #6810: Shipping information for a sale of merchandise could not be located.

Invoice #7364: Sales invoice for $2,875 has not been collected and is 6 months past due.

Invoice #7625: Client unable to locate the sales invoice.

Invoice #8431: Client was unable to locate the customer order, although the invoice has been paid.

Invoice #8566: Billing is for $100 less than it should be due to an unintentional pricing error. No indication of internal verification is included on the invoice.

Invoice #9169: Customer was not included in the approved customer master file, but the sale was for only $47.65.

For the audit of the financial statements of Mercury Fifo Company, Stella Mason, CPA, has decided to apply nonstatistical audit sampling in the tests of controls and substantive tests of transactions for sales transactions [see Figure 14-2 (p. 460) for examples of the types of attributes tested). Based on her knowledge of Mercury's operations in the area of sales, she decides that the EPER is likely to be 2 percent and that she is willing to accept a 10 percent risk that the true population exception rate is not greater than 6 percent. Given this information, Mason selects a random sample of 100 sales invoices from the 5,000 generated during the year and examines them for exceptions. She notes the following potential exceptions in her audit schedules. There is no other documentation. Which one(s) should be defined as an exception? Invoice N5028: Sales invoice amount was incorrect because an incorrect product number was entered. Invoice \#6791: Quantity on invoice did not match quantity on shipping document and customer order. Invoice "6810: Shipping information for a sale of merchandise could not be located. Invoice 37364 : Sales invoice for $2.875 has not been collected and is 6 months past due. Invoice 47625: Client urable to locate the sales invoice. Invoice 18431 : Client was unable to locate the customer order, although the invoice has been paid. Invoice \#8566: Billing is for $100 less than it should be due to an unintentional pricing error. No indication of internal verification is included on the invoice. Invoice \#9169: Customer was not included in the approved customer master file, but the sale was for only $47.65