OPINION PATH - INSTRUCTOR ONLY (Year 2024)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 55,242.36 | Performance materiality: 41,431.77

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     106,344.60   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          2,985.44   below PM
  - Allowance shortfall vs history          49,309.89   MATERIAL (>= PM)
  - Unrecorded December liability           28,805.69   CLOSE (>= 50% PM)
  - Duplicate vendor invoice                41,659.48   MATERIAL (>= PM)
  - Undisposed asset NBV                   134,193.60   MATERIAL (>= PM)
  - Inventory count net variance               816.94   below PM

Items at/above PM: Revenue cutoff (Dec sale ships Jan); Allowance shortfall vs history; 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.
