OPINION PATH - INSTRUCTOR ONLY (Year 2024)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 76,430.28 | Performance materiality: 57,322.71

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     232,132.53   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          2,201.87   below PM
  - Allowance shortfall vs history          20,049.30   below PM
  - Unrecorded December liability           21,335.30   below PM
  - Duplicate vendor invoice                77,131.15   MATERIAL (>= PM)
  - Undisposed asset NBV                   155,880.29   MATERIAL (>= PM)
  - Inventory count net variance             2,549.59   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.
