The preliminary estimate of materiality at the financial statement level, often called planning materiality, is the maximum amount by which the auditors believe the statements could be misstated, by known or unknown error or fraud, and still not affect the decisions of reasonable financial statement users.
Upland is a city in San Bernardino County, California, in the United States. The municipality is located at an elevation of 1,242 feet (379 m). As of the 2010 census, the city had a population of 73,732, up from 68,393 at the 2000 census. It was incorporated on May 15, 1906, after previously being named North Ontario. Upland is located at the foot of the highest part of the San Gabriel Mountains.
Between 2010 and 2035 the population of Argyll and Bute is projected to decrease overall by 7% (NRS). The number of working age adults is projected to decrease by 14% but the number of people 75+ is projected to increase by 74% (NRS). This aging demographic is a major challenge for health services.