How does an auditor evaluate the unadjusted misstatement schedule (also called summary of possible misstatements) at the

Question:

How does an auditor evaluate the unadjusted misstatement schedule (also called summary of possible misstatements) at the end of the audit engagement to assess whether the are fairly presented? Is the auditor required to discuss the schedule with anyone else?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...