7401a389_usting_Journal_Entries_command__Description
[Code] L [Type] Unrecorded projected*– [Description] 
Unrecorded projected entries can represent judgmental or projected misstatements that will not be recorded because of materiality or projected entries that may be subsequently changed to a normal status. Judgmental misstatements are differences arising from the judgments of management concerning accounting estimates, or the selection or application of accounting policies that the auditor considers inappropriate or unreasonable. Projected misstatements are the auditor’s best estimate of misstatements in populations. These projected error entries only appear on the Summary of Unadjusted Errors document.
Adjusting Journal Entries command
Description