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Summary of Identified Misstatements Worksheet

The Summary of Identified Misstatement Worksheet can be used to review any unrecorded factual, projected or judgmental adjusting journal entries that would cause assets, liabilities and equity to be over (under) stated.

Unrecorded – Factual - represent factual misstatements that will not be recorded because of materiality or proposed entries that may be subsequently changed to a normal status.

Unrecorded – Projected - represent projected misstatements that are unrecorded based on the auditor’s best estimates of misstatements in populations; usually derived from sampling.

Unrecorded – Judgmental - represent judgmental misstatements that are unrecorded based on differences arising from the judgments of management concerning accounting estimates, or the selection or application of accounting policies that the auditor considers inappropriate or unreasonable

The worksheet takes into consideration whether to carry forward uncorrected misstatements based on performance materiality and trivial misstatements.

Note: The rounding in this worksheet is based on the selection in the Round To drop-down. All other worksheets and documents in the Audit template are based on the Automatic CaseView Rounding settings set in the Working Trial Balance | Settings for Report dialog.

This online help system applies to all Caseware Audit, Review and Compilation products. Not all features are available in all products.