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Performance materiality : The amount or amounts set by the auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole.
Thermal conductivity is a material property. It will not differ with the dimensions of a material, but it is dependent on the temperature, the density and the moisture content of the material. The thermal conductivity of a material depends on its temperature, density and moisture content.The thermal conductivity normally found in tables is the value valid for normal room temperature. This value will not differ much between 273 and 343 K (0 â 70Â° C).onductance Vs Conductivity. Conductivity (k) is a material property and means its ability to conduct heat through its internal structure. Conductance on the other hand is an object property and depends on both its material and thickness. Conductance equals conductivity multiplied by thickness, in units of W/mÂ²K.