With respect to the concept of materiality, which one of the following statements is correct?

With respect to the concept of materiality, which one of the following statements is correct?



a. materiality is a matter or professional judgment
b. materiality depends on the nature of the transaction rather than the dollar amount of the transaction
c. materiality depends on the dollar amount of an item relative to other items in the financial statements
d. materiality is determined by reference to AICPA guidelines


Answer: a. materiality is a matter or professional judgment


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