OPINION PATH - INSTRUCTOR ONLY (Year 2025)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 73,879.93 | Performance materiality: 55,409.95

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)      47,166.93   CLOSE (>= 50% PM)
  - Depreciation errors (aggregate)          6,280.33   below PM
  - Allowance shortfall vs history          25,065.68   below PM
  - Unrecorded December liability           57,519.42   MATERIAL (>= PM)
  - Duplicate vendor invoice                60,453.67   MATERIAL (>= PM)
  - Undisposed asset NBV                    82,563.87   MATERIAL (>= PM)
  - Inventory count net variance             2,894.27   below PM

Items at/above PM: Unrecorded December liability; 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.
