ans During the audit, an auditor will normally prepare a schedule of unrecorded entries (summary of possible adjustments) for errors for which an entry was not proposed at the time the error was uncovered. The purpose of this schedule is: Video Point out to company officials errors made by company personnel. Summarize necessary adjustments for preparing corporate tax returns. To identify the potential financial statement effelt of errors not considered to be material at the time they were uncovered. Materials To summarize errors made by the company so they can correct them after the audit