I dont get the process of evaluating missratements, like as the auditor identifies misstatement he groups them up , and communicates to the management , but why in completion stage they group them up again?
Grouping misstatements is to see whether, when taken together, misstatements might become material.
So $30,000 understatement in wages and $25,000 understatement in depreciation will affect the profit by only $5,000. However, if both were the same direction, profits would be wrong by $55,000.