16. In the course of the audit of financial statements for the purpose of expressing an opinion thereon,the auditors will normally prepare a schedule of unadjusted differences for which the auditors didnot propose adjustments when they were identified. What is the primary purpose served by thisschedule?
(A) To point out to the responsible client officials the errors made by various company personnel.
(B) To summarize the adjustments that must be made before the company can prepare and submitits federal tax return.
(C) To summarize the misstatements made by the company so that corrections can be made afterthe audited financial statements are released.
(D) To identify the potential financial statement effects of misstatement or disputed items that wereconsidered immaterial when discovered.