OPINION PATH - INSTRUCTOR ONLY (Year 2024)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 82,863.00 | Performance materiality: 62,147.25

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     194,653.63   MATERIAL (>= PM)
  - Depreciation errors (aggregate)            746.87   below PM
  - Allowance shortfall vs history          57,007.83   CLOSE (>= 50% PM)
  - Unrecorded December liability           40,617.32   CLOSE (>= 50% PM)
  - Duplicate vendor invoice               102,563.22   MATERIAL (>= PM)
  - Undisposed asset NBV                    86,241.79   MATERIAL (>= PM)
  - Inventory count net variance             1,648.23   below PM

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