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.
Oregon Hazelnut Industry. The United States Census Bureau estimates that the population of Oregon in 2013 is approximately 3,899,353, which is ranked the 27th largest population in the United States. This estimate shows a 1.8% increase since the last census in 2010, also conducted by the United States Census Bureau.owever, even with such a small population density, more than 57% of the stateâs population lives in the Portland metropolitan area. Of the population of almost 3.9 million people, there are approximately 1.7 million housing units in the state of Oregon, which is a 15.3% increase since the year 2000.