In the audit of Atwater Corporation (Atwater) for the financial year ended 30 June 2019, the auditor has chosen a list of transactions and would like to check these recorded transactions against supporting documents (i.e. invoices/shipping documents).

The result is presented in columns (4) and (5) in the Table below (all amounts are in $).

Date	Invoice #	Account	Amount on	Amount on
			sales journal	invoice
(1)	(2)	(3)	(4)	(5)
Sep. 1	13236	Blackburn	7,500	7,500
Dec. 2	15326	Charcoal	21,550	21,550
Jan. 9	15768	Forest Hill	8,460	8,460
Mar. 15	17524	Opportunity Shop	32,500	32,500
Apr. 25	18014	Brothers	35,000	35,000
Apr. 28	18015	Melbourne Co.	6,000	6,000
June. 20	19000	Holmesglen	6,600	6,600 (*)
June. 30	19001	Chadstone	65,000	65,000

Additional information:

- The auditor satisfy with all the invoices checked, except for the invoice issued to Holmesglen see (*) below

- (*): When checking the invoice of this transaction, both the dates of the invoice as well as of shipping document were 31 July 2019.

Q :- Is there any misstatement detected by the auditor? If so, please indicate whether it is an over-misstatement or under-misstatement for sales account?

Q :- You are asked to review the audit findings and suggest the appropriate type of auditors opinion in this circumstance. State action (if any) and the auditors opinion if your auditor-in-charge has set a materiality level of $7,000 for the sales accounts, given that there is no other misstatement discovered? (Limit your answer to 40 words)

Q. :- You are asked to review the audit findings and suggest the types of auditors opinion in this circumstance. State action (if any) and the auditors opinion if your auditor-in-charge has set a materiality level of $6,000 for the sales accounts, given that there is no other misstatement discovered? (Limit your answer to 50 words). (