Collect uncorrected misstatements, judge them together and record management reasons.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Collect every misstatement found and not corrected, judge them together, and record why they were left. The materiality figures come from your materiality note; none are suggested here.
Overall materiality (per planning note): ________ | Performance materiality: ________ | Clearly trivial level: ________
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