Materiality = 0,5 % x sales whole financial statements yaitu secara keseluruhanBila ada Auditor harus melakukan setiap kali ada kesalahan besar, auditor akan melakukan proposed audit adjustments.

Asset .Cash xxxA/R xxxReceivables xxx 100 % Fixed As xxxOther xxx

Tolerable error = 25 % x materiality

System – financial statement assertion ECVAPD

Reliability factor