Oceanview Marine Company Evaluation of Tests of Subsequent Disbursements: December 31, 2018 Summary of Misstatements: Vendor Account Balances than $30,000: A/P Balance per Client's Records Vendor Name Vendor Account Balances $30,000 Vendor Name Net Misstatement - Amounts > $30,000: A/P Balance per Client's Records Correct AP Balance Projected error of amounts <$30.000 Net Misstatement-Amounts <$30,000: demch Correct AP Balance sample mistatement x total value of accounts <30000>