OPINION PATH - INSTRUCTOR ONLY (Year 2025)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 98,254.62 | Performance materiality: 73,690.96

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     364,996.81   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          1,492.45   below PM
  - Allowance shortfall vs history          57,007.83   CLOSE (>= 50% PM)
  - Unrecorded December liability           33,794.55   below PM
  - Duplicate vendor invoice               106,679.92   MATERIAL (>= PM)
  - Undisposed asset NBV                    67,823.43   CLOSE (>= 50% PM)
  - Inventory count net variance             2,198.47   below PM

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