OPINION PATH - INSTRUCTOR ONLY (Year 2025)
Scenario setting (AUDITCASE_SCENARIO): AUTO
Overall materiality: 56,891.53 | Performance materiality: 42,668.65

Planted items (uncorrected misstatements / judgment exposures) vs PM:
  - Revenue cutoff (Dec sale ships Jan)     125,161.52   MATERIAL (>= PM)
  - Depreciation errors (aggregate)          1,921.40   below PM
  - Allowance shortfall vs history          42,878.17   MATERIAL (>= PM)
  - Unrecorded December liability           44,201.58   MATERIAL (>= PM)
  - Duplicate vendor invoice                46,313.44   MATERIAL (>= PM)
  - Undisposed asset NBV                   110,024.24   MATERIAL (>= PM)
  - Inventory count net variance             1,609.22   below PM

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