In the course of an audit, the auditor will normally prepare a schedule of unadjusted differences for which the auditor did not propose adjustment when they were uncovered. What is the primary purpose served by this schedule?

a. To point out to the responsible client officials the errors made by various company personnel.

b. To identify the potential financial statement effects of misstatements that were considered immaterial when discovered.

c. To summarize the adjustments that must be made before the company can prepare and submit its federal tax return.

d. To summarize the misstatements made by the company so that corrections can be made after the audited financial statements are released.