1. Planmng data Sales/levenue (net) Expenses Gloss margin Pie-tax income Current assets Current liabilities Total assets Materiality Current "16>36 969,455 Prior year 662,183 50,000 2. Preliminary Judgment about Materiality Measurement base (i.e., income, revenue, assets) Pre-tax income Materiality percentages: Ple- tax income Assets Equity Revenue Gross profit P ercentage applied* Preliminary materiality 6% 586 sss,ooo These materiality factors are provided as guidelines only, and should be used only as an aid in the development of voul professional judgment. The materiality level should represent the largest amount of a misstatement or group of misstatements that would not, in your judgment, influence 01 change a decision based on the financial statements.