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-- Reference --
Misstatement Settings
Specify the type of misstatement being imported in the Misstatement drop-down.
Important: This option is only available when the adjusting entry type is set to Normal adjusting, Reclassifying, Eliminating, Tax, or Other basis.
Option | Description |
---|---|
N/A | |
Factual | Misstatements where there is no doubt and where supporting documentation is available. |
Projected | The auditor's best estimate of misstatements in populations; usually derived from sampling. |
Judgmental | Differences arising from the judgements of management concerning accounting entries. |