In tests of controls auditing, auditors need to define "deviations" in advance. Give seven examples of control compliance deviations related to a client's processing of credit sales transactions and the related assertion that was violated.

a. Occurrence. Fictitious sales are recorded.

b. Completeness. Shipments to customers are not recorded.

c. Accuracy. Customer credit is not approved.

d. Accuracy. Sales are recorded in the wrong amount (quantity and/or price is wrong).

e. Classification. Sales are recorded in the wrong revenue account.

f. Completeness. Some sales are not posted to the customer accounts.

g. Cutoff. Sales are recorded for the wrong date.