TY JOUR TI Levels of Materiality in the Audit KW concept of materiality KW users of fi nancial statements KW materiality for the fi nancial statements as a whole KW performance materiality KW materiality for particular classes of transactions KW account balances or disclosures KW materiality of clearly trivial misstatements KW benchmarks. JO Auditor AU Klinova, E.A. AU Sungatullina, R.N. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.