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The definition of cordiality is sincere kindness. An example of cordiality is thanking each guest at a party. cordiality. pl. cordiality. The practice of being cordial.
Materiality is a concept or convention within auditing, accounting, and securities regulation relating to the importance/significance of an amount, transaction, or discrepancy.ateriality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement. Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful..