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Calculation of Unadjusted Projected Misstatement: Projected misstatement = 0.00 Less: Adjusting journal entry (net) = Unadjusted projected misstatement = (carry forward to Summary of Possible

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Calculation of Unadjusted Projected Misstatement: Projected misstatement = 0.00 Less: Adjusting journal entry (net) = Unadjusted projected misstatement = (carry forward to Summary of Possible Misstatements (workpaper 90-1)) Current file 3 - tests of balances, completing the audit

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