@apenjoch6 . What a great observationyou've struck there. The materiality process should rather be disclosed by auditors as it will in turn be a very great tool for the financial statements users. Nice one bro.
I have just started following you @apenjoch6
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Thanks for the nice comment! Yes indeed, auditors should make sure, through using the materiality process, that the financial statements are presented fairly in any given way. This, in turn, will ensure this information to be decision-useful for investors and make capital markets surge.