OPINION PATH - INSTRUCTOR ONLY (Year 2024)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 61,127.05 | Performance materiality: 45,845.29

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)      57,575.38   MATERIAL (>= PM)
  - Depreciation errors (aggregate)            194.77   below PM
  - Allowance shortfall vs history          18,435.57   below PM
  - Unrecorded December liability           20,994.57   below PM
  - Duplicate vendor invoice                31,741.09   CLOSE (>= 50% PM)
  - Undisposed asset NBV                    26,775.74   CLOSE (>= 50% PM)
  - Inventory count net variance             2,938.82   below PM

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