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.
Shadow Hills is an area in Shadow Hills, San Fernando Valley, Los Angeles, Los Angeles County, California with a population of 69,365. There are 34,708 male residents living in Shadow Hills and 34,656 female residents. The total number of households is 19,682 with 3.34 people per household on average. Total household expenditures in Shadow Hills are above the national average. The median age of the current population is 37.09 with 18,642 people being married and 26,604 being single. The employment numbers show that there are 55% white collar employees and 45% blue collar employees in Shadow Hills.