Requirement 1: Now that all audit testing has been completed and all misstatements above the pass threshold have been identified they need to be entered and aggregated in the "Summary of Unadjusted Audit Differences" Schedule. Then you need to evaluate the overall impact of the misstatements on the financial statements and conclude what type of audit opinion is appropriate assuming the client does not adjust for any of these misstatements. The misstatements above the pass threshold that were de

Requirement 1: Now that all audit testing has been completed and all misstatements above the pass threshold have been identified they need to be entered and aggregated in the "Summary of Unadjusted Audit Differences" Schedule. Then you need to evaluate the overall impact of the misstatements on the financial statements and conclude what type of audit opinion is appropriate assuming the client does not adjust for any of these misstatements. The misstatements above the pass threshold that were detected during the audit are described below and need to be entered into the "Summary of Unadjusted Audit Differences" Schedule (aka SUAD schedule)