In tests of controls auditing, auditors need to define "deviations (errors)" in advance. Below are examples of control compliance deviations. Choose the primary. (i.e., best) related assertion that was violated. An assertion may be used more than once, or not at all. Choose only one assertion for each control deviation. 1. Purchases and the corresponding payables are recorded for purchases not received. [ Choose ] 2. Customers' checks are credited to incorrect customer accounts. [ Choose ] 3. Credit sales are made to individuals with unsatisfactory credit ratings. [ Choose] 4. Invoices are sent for shipped goods but are not recorded in the sales journal. 5. December recorded sales included shipments made in January ri [Choose ] n th CO Occurrence Cutoff Accuracy Classification Existence Valuation Rights and Obligations Completeness [Choosel