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2. Materiality (auditing) - Wikipedia

   en.wikipedia.org/wiki/Materiality_(auditing)

   Information is said to be material if omitting it or misstating it could influence decisions that users make on the basis of an entity's financial statements. [5] Put differently, "materiality is an entity-specific aspect of relevance, based on the size, or magnitude, or both," of the items to which financial information relates.

3. ISA 320 Audit Materiality - Wikipedia

   en.wikipedia.org/wiki/ISA_320_Audit_Materiality

   ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan . Materiality: The amount by which the Financial Statements must change in order to change the decisions made by users of the Financial Statements.

4. Master of Business Administration - Wikipedia

   en.wikipedia.org/wiki/Master_of_Business...

   A Master of Business Administration (MBA), is a professional degree focused on business administration. [1] The core courses in an MBA program cover various areas of business administration; elective courses may allow further study in a particular area but an MBA is normally intended to be a general program.

5. Outline of business management - Wikipedia

   en.wikipedia.org/wiki/Outline_of_business_management

   Business administration – Administration of a commercial enterprise; Business – Organization engaged in commerce or industry; Corporate finance – Framework for corporate funding, capital structure, and investments; Entrepreneurship – Taking financial risks in the hope of profit; Outline of business – Overview of and topical guide to ...

6. Materiality (social sciences and humanities) - Wikipedia

   en.wikipedia.org/wiki/Materiality_(social...

   In the social sciences, materiality is the notion that the physical properties of a cultural artifact have consequences for how the object is used. [1] Some scholars expand this definition to encompass a broader range of actions, such as the process of making art, and the power of organizations and institutions to orient activity around themselves. [1]

7. Accounting constraints - Wikipedia

   en.wikipedia.org/wiki/Accounting_constraints

   Prioritise material topics by: Identifying relevant business functions and choosing which internal stakeholders need to be joined in prioritizing topics. Utilising the methodology developed in phase 4 to ‘score’ each topic. "Setting a threshold or cut-off point for de ning which topics will be considered material". [15] Advanced: