Did you remember to use the absolute value of the numbers to determine materiality? Were you surprised at the number of accounts that exceeded the materiality threshold? Were you surprised at the number of accounts the client has in their general ledger? One thing you should notice is how important the chart of accounts is. It tells you what kind of account each one is. Do you have a better idea of the ways auditors use materiality? What impact does identifying material accounts have on the audit plan