You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle spares company.  

You obtain an understanding of the recording of goods ordered function within the acquisition and payments cycle at Speedy. 

Goods are delivered to the receiving bay where the receiving clerk will access the goods received module to capture the goods received note. He will then perform the following procedures on the goods received: 

i) Count the goods received and compare to the supplier delivery note; 

ii) Perform at least a superficial test on the condition of the goods; 

iii) Accept goods that have been short delivered in terms of the purchase order; 

iv) Sign the supplier delivery note to acknowledge the goods received. 

Identify which of the above procedures performed by the receiving clerk were incorrect?