The question is under auditing and assurance Malaysia.

The auditor of Alpha Lid carried out audit procedures and detected the following misstatements: Required: For each of the procedures (i) to (x) below, Identify the audit procedures used, the assertion being tested and the accounts affected. Organize your answer as follows: Example: Tour the plant to determine that a major equipment acquisition was received and is in working condition. Types of procedure Type of Assertions Tested Accounts Affected (Eg) Inspection of Asset Existence NCA - Equipment (i) When external confirmation was sent out to one of the credit customer, it was learned that the customer did not have the transaction record. (ii) Some inventory items were listed on cost, but the net realizable value was lower. (iii) Related parties, related party transactions and balances had not been disclosed in the notes of financial statements. (iv) Depreciation rate accounted was not consistent within the same class of non-current assets. (v) It was found that one of the projector in the office does not function, but no repair or maintenance was done on the equipment. It was left idle and unused for some time. (vi) An external confirmation with the client's credit customer indicated a discrepancy in the amount recorded. (vii) During stock take, the employees mistakenly counted some items twice. (vill) A sales transaction was recorded by the sales clerk when potential customer requested for quotation. (ix) Goods delivered to customers on 5" of January 2021, five days after the company closed their yearly account was recorded as sales for the year ended 31 December 2020. (x) Certain expense records were found missing in the books