OPINION PATH - INSTRUCTOR ONLY (Year 2025)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 84,473.54 | Performance materiality: 63,355.16

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)      49,774.88   CLOSE (>= 50% PM)
  - Depreciation errors (aggregate)          2,736.24   below PM
  - Allowance shortfall vs history          19,177.59   below PM
  - Unrecorded December liability           34,007.20   CLOSE (>= 50% PM)
  - Duplicate vendor invoice                92,249.94   MATERIAL (>= PM)
  - Undisposed asset NBV                   123,839.40   MATERIAL (>= PM)
  - Inventory count net variance             2,701.40   below PM

Items at/above PM: Duplicate vendor invoice; Undisposed asset NBV.
Intended path: if the client records the proposed adjustments -> UNQUALIFIED.
If the client refuses the material adjustments -> QUALIFIED (GAAP departure);
evaluate aggregation against overall materiality for pervasiveness.
