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SUM - Summary of Uncorrected Misstatements

This document provides a summary of uncorrected misstatements found in a company's financial statements as of December 31, 2019. It lists the total uncorrected misstatements and compares that figure to total reference amounts. It then breaks down the uncorrected misstatements by issue, showing the general ledger debit and credit amounts and impact on net profit, assets, equity and liabilities, and debt and equity. An evaluation and comments section is also included for each issue.

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Charielle Esthelin Bacugan
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672 views1 page

SUM - Summary of Uncorrected Misstatements

This document provides a summary of uncorrected misstatements found in a company's financial statements as of December 31, 2019. It lists the total uncorrected misstatements and compares that figure to total reference amounts. It then breaks down the uncorrected misstatements by issue, showing the general ledger debit and credit amounts and impact on net profit, assets, equity and liabilities, and debt and equity. An evaluation and comments section is also included for each issue.

Uploaded by

Charielle Esthelin Bacugan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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SUM – Summary of uncorrected misstatements

Net ASSETS EQUITY AND LIABILITIES

profit Debt Equity

Total uncorrected misstatements (Total SUM)


Financial statements as at:

Total reference amounts 12/31/2019

SUM as a % of reference amounts

Issue General ledger Net ASSETS EQUITY AND LIABILITIES Evaluation and comments
Debit Credit profit Debt Equity

1 Inventories

1.1)

1.2)

1.3)

1.4)

Total uncorrected misstatements (Total SUM)

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