Provide the summary of misstatements
Complete the D100 Evaluation of misstatements identified document to provide a summary of misstatements. As with other forms, your responses in this checklist determine other documents that you need to complete. For example, if you select Procedure for the Preferred documentation question in the Changes to materiality for any revisions required section, you are prompted to update the A500 Materiality document.
When you complete the D200 Summary of Misstatements document, remember to ask those charged with governance to correct any misstatements not already corrected by management.
To learn more about posting adjustments, see Post adjustments to the trial balance.