Notes:
The article materiality (auditing) still requires some edits.
In particular:
- Citations are needed for materiality in the context of governmental audits (not created / edited by me);
- Citations are needed for the use of concave functions to determine materiality (not created / edited by me);
- Article was edited in compliance with IFRS and ISA. Additional information could be added in terms of US GAAP. Suggestions are welcomed.