The auditor of AON Sdn Bhd carried out audit procedures and detected the following misstatements. For each audit procedure/misstatement, identify the broad category of financial statement assertion involved and the accounts affected. (i) It was found that one of the photocopy machine in the office does not function, but no repair or maintenance was done on the machine. It was left idle and unused for some time.

(ii) The auditors review some of AONs accounts receivable aging to assess the likelihood of debtors collections and to determine the provision for doubtful debt.

(iii) Assets have not been appropriately classified as to non current and current in the financial statements.

(iv) AON Sdn Bhds sales personnel received a request for quotation for products. He provided the quotation to the customer and recorded the sales in the system.

(v) The incorrect price used in billing customers because the wrong price was entered into the computer master file of prices.

(vi)During the physical count of inventory in the warehouse, the personnel involved found that there is no record on certain stocks in the system.

(vii) During the observation of physical count of inventory, the auditors noticed that there is a pile of seemingly old stocks hidden in the dark corner in the warehouse.

(viii) The salesperson sold the company product at a price below the cost because he is not aware that the cost of the product had increased in the past month.

(ix)On the last day of the year, a truckload of products was set aside for shipment but was not shipped. The shipping document was dated the last day of the year, so it was also included as a current-year sale.

(x) A sales order was received 2 days before company financial year end. Delivery was made on the 3rd of the next financial year. AON Sdn Bhd recorded the sales when the sales order was issued.

Answer in the following structure

No	Assertion	Accounts affected
i)
ii)