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This Concept Map, created with IHMC CmapTools, has information related to: Materiality, 1/2% to 1% of Total Assets, Total Revenues for Non-Profit organizations, Performance materiality provides Cushion, Total Expenses for Profit-oriented organizations, 1/2% to 1% based on Users' Needs, Extent of Audit evidence, Net Income from Continuing Operations before Tax for Profit-oriented organizations, Assessing RMM which affects Timing, Profit-oriented organizations without Minimal or negative Net Income, Performance materiality determined based on Financial statement benchmark, Cushion reducing chance of Accounting misstatements, Financial statement benchmark typically 5% to 10%, Nature of Audit evidence, Total Expenses for Non-Profit organizations, 5% to 10% of Net Income from Continuing Operations before Tax, Financial statement materiality can affect Users' decisions, 1/2% to 1% of Total Revenues, Financial statement benchmark normalized to remove Significant unusual or extra- ordinary items, Financial statement materiality exceeds Performance materiality, Assessing RMM which affects Nature