%0 Journal Article %T Levels of Materiality in the Audit %A Klinova, E.A. %A Sungatullina, R.N. %K concept of materiality, users of fi nancial statements, materiality for the fi nancial statements as a whole, performance materiality, materiality for particular classes of transactions, account balances or disclosures, materiality of clearly trivial misstatements, benchmarks. %J Auditor %D 2018 %N 4 %P 5 %I INFRA-M Academic Publishing LLC.