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The following misstatement is included in the inventory and related records of Westbox Manufacturing Company:The clerk in charge of the perpetual inventory master file altered the quantity on an inventory tag to cover up the shortage of inventory caused by its theft during the year.
Required
1. For misstatement, state an internal control that should have prevented it from occurring.2. For misstatement, state a substantive audit procedure that could be used to uncover it.
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