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.
In 1933 Jarrell had declined to a population of 200 and eighteen businesses. The community revived to an estimated 350 inhabitants and twenty-one businesses in 1945. From 1964 to 1990 the population of Jarrell was reported as 410. [1] On May 27, 1997, Jarrell made national news when a tornado killed twenty-seven people and injured many others.