OPINION PATH - INSTRUCTOR ONLY (Year 2024)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 68,297.93 | Performance materiality: 51,223.45

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     237,524.86   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          5,569.93   below PM
  - Allowance shortfall vs history          25,065.68   below PM
  - Unrecorded December liability           23,444.33   below PM
  - Duplicate vendor invoice                36,688.71   CLOSE (>= 50% PM)
  - Undisposed asset NBV                   108,672.06   MATERIAL (>= PM)
  - Inventory count net variance             2,622.23   below PM

Items at/above PM: Revenue cutoff (Dec sale ships Jan); 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.
