Wildcard entries in the File Control database are handled as follows. For file names, those file names that have / as the last entry are treated as wild cards. Any file in the directory matches that entry, unless the specific file under consideration has its own (non-wildcard) entry in the database appearing before the wildcard entry. In this case, the file is ignored in the check because it would have been located previously. For owners (groups), if the File Control entry does not explicitly list an owner (group), all owners (groups) match correctly.
The -v option lists all files under consideration, even those that match. The -e option explains why discretionary checks fail and exactly what the discrepancy is.
Normally, (non-wildcard type) files in the File Control database that are missing from the file system are not reported. The -m option will override that default and report such missing files.
``Maintaining system security'' in the System Administration Guide