colysis yr=s Payment Has Already been made A Goods Have Not Been Received A The Goods Have Been Returned Clerical Errors and Disputed Accounts Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc.  Payment Has Already Been Made  Goods Have Not Been Received  The Goods Have Been Returned  Clerical Errors and Disputed Accounts