observed. 9-22 (OBJECTIVES 9-1, 9-4, 9-6) The following misstatements are included in the accounting is doctor 1. Several key-entry mistakes resulted in the exclusion of three invoices. Winobi 2. A customer complained of having received a bill that had been paid in the past. He produced a receipt, but there was no record of the payment in the books. 3. A shipment to a customer was not billed because the bill of lading was lost. 4 Merchandise was shipped to a customer but no bill of lading was prepared. Because billings are prepared from bills of lading, the customer was not billed. 5. Commercial and residential customers are not differentiated on bills of lading. 6. Sales generated through the company's Web site are recorded when customers place orders online. 10 51001 7. A shipment of goods was recorded as paid at the end of the year but was recorded as unpaid at the beginning of the next year.orwort to drobnl 8. Several invoices were lost when the office moved to a new location. The a. Identify whether each misstatement is an error or fraud.ee 1-8 Zavia|20) b. For each misstatement, list one or more procedures that could be implemented to prevent it from occurring on a continuing basis. c. For each misstatement, identify evidence the auditor can use to uncover it. 1990 Icions del bo