materiality

For the term in architecture, see materiality (architecture).Materiality is a concept or convention within auditing and accounting relating to the importance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in conformity with an identified financial reporting framework such as Generally Accepted Accounting Principles (GAAP). The assessment of what is material is a matter of professional judgment.
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materijalnost  

ماديت ،جنبه مادى ،ضرورت ،اهميت

MATERIALITÀ. MATERIA. SOSTANZA

materiality
\ma*te`ri*al"i*ty\ (?), n. [cf. f. matérialité.]
1. the quality or state of being material; material existence; corporeity.
2. importance; as, the materiality of facts.