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The concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements and in forming the opinion in the auditor’s report. [11]
Objection (United States law) In the law of the United States of America, an objection is a formal protest to evidence, argument, or questions that are in violation of the rules of evidence or other procedural law. Objections are often raised in court during a trial to disallow a witness 's testimony, and may also be raised during depositions ...
In the law of evidence. An item of evidence is said to be material if it has some logical connection to a fact of consequence to the outcome of a case. Materiality, along with probative value, is one of two characteristics that make a given item of evidence relevant. [2] This largely depends on the elements of the cause of action the plaintiff ...
Materiality concerns the significance of an item to users of a registrant's financial statements. A matter is "material" if there is a substantial likelihood that a reasonable person would ...
Lucy v. Zehmer, 196 Va. 493; 84 S.E.2d 516 (1954) was a court case in the Supreme Court of Virginia about the enforceability of a contract based on outward appearance of the agreement. It is commonly taught in first-year contract law classes at American law schools.
Subjective idealism, or empirical idealism or immaterialism, is a form of philosophical monism that holds that only minds and mental contents exist. It entails and is generally identified or associated with immaterialism, the doctrine that material things do not exist. Subjective idealism rejects dualism, neutral monism, and materialism; it is ...
v. t. e. Perjury (also known as foreswearing) is the intentional act of swearing a false oath or falsifying an affirmation to tell the truth, whether spoken or in writing, concerning matters material to an official proceeding. [A] Like most other crimes in the common law system, to be convicted of perjury one must have had the intention (mens ...
A motion to strike is a request by one party in a United States trial requesting that the presiding judge order the removal of all or part of the opposing party's pleading to the court. These motions are most commonly sought by the defendant, as to a matter contained in the plaintiff's complaint; however, they may also be asserted by plaintiffs ...