AUDIT CASE (BASE R, v23) -- INSTRUCTOR PACKAGE -- YEAR 2024
Generated: 2026-06-09

*** CONFIDENTIAL -- DO NOT DISTRIBUTE TO STUDENTS ***
This folder is the answer key and supporting instructor material. Keep it separate
from the Student package. Anyone holding the random seed below can regenerate the
entire case, including every planted issue and this answer key.

Client: Summerset and Morris LLC
Random seed: 799323937   (run with AUDITCASE_SEED=799323937 to reproduce this exact case)

CONTENTS
 issues_key_INSTRUCTOR_ONLY.csv -- every planted/seeded issue with reference, amount and materiality flag
 Instructor_Guide_2024_CONFIDENTIAL.pdf -- materiality, error detail, file map and the student-task checklist
 asset_register_FULL_answer_key_2024.csv -- full fixed-asset register INCLUDING Correct_Dep_Year, Variance and Has_Error
 Depreciation_Answer_Key_2024.pdf -- depreciation recalculation with identified errors and material variances
 Reconciliation_Checklist_2024.xlsx -- copy of the student-safe tie-out checklist (all ties should PASS) for your QA
 vendor_master_FULL_INSTRUCTOR_ONLY_2024.csv -- vendor master WITH the Related_Party/Relationship columns
 inventory_count_ANSWER_2024.csv -- the count sheet including the computed variance columns
 leaver_joiner_listing_FULL_2024.csv (audit year) -- the HR listing WITH the document-status column
 Opinion_Path_INSTRUCTOR_ONLY_2024.txt -- scenario, planted amounts vs PM, and the intended opinion

The corresponding STUDENT package omits all of the above: the student asset register
and depreciation lead schedule show only the inputs and the as-booked depreciation, and
the student README contains no reference to this material.
