Determine if the facts and circumstance require modification of the audit opinion .The facts and circumstance require no modification of the audit opinion .Classify the misstatement as immaterial , material or highly material . If you cannotdetermine the appropriate classification , indicate the additional information neededThere is no level of misstatementExplain which audit opinion You would issue . If you have not concluded the level ofmateriality for item ? , explain the appropriate opinion for each level of materiality .I would not issue an audit opinion because every thing is fully disclosed in the footnotes .