OPINION PATH - INSTRUCTOR ONLY (Year 2025)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 67,121.43 | Performance materiality: 50,341.07

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     511,815.00   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          8,783.69   below PM
  - Allowance shortfall vs history          16,291.90   below PM
  - Unrecorded December liability           33,753.19   CLOSE (>= 50% PM)
  - Duplicate vendor invoice                49,613.71   CLOSE (>= 50% PM)
  - Undisposed asset NBV                    25,775.31   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.
