Current Version 03/2019

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Instructions
Do not copy and paste this form, or import duplicate copies of this form from the Document Library, which would result in multiple versions
existing in one CaseWare file. Doing so will result in errors when performing your engagement and when the form is updated.
See GAM 320, Materiality, for requirements and application guidance.
See GAM-US 320, Materiality, for requirements and application guidance.
Link to manual section: on RSM US intranet | on Alliance portal | on Firm Foundation portal | on Advance CPA portal

Tailoring Questions
1 In what currency are the financial statements presented? Currency Unit
Currency code: CUU
2. Will preliminary (i.e. interim or projected) amounts be used to calculate a preliminary materiality? No

Overall Materiality
Primary Users Factors

Identify the primary users of the financial statements and Shareholders Shareholders' decision-making is influenced by factors such
describe the factors that influence their decision-making. as:
- investment profitability
- market position and economic growth; and
- future expectations.

Select a benchmark to use for calculating materiality. Result Before Taxes

Explain why the benchmark was chosen. This benchmark was chosen because the Company's business is primarily profit-oriented and
this is mostly used by users of the financial statements for their decision making.

If a different benchmark from the prior period was chosen,

explain the reason for the change.

Current Period
Final Amount Prior Period
Enter the benchmark amount. 10,147 8,731

Describe how the current period benchmark was Referring to the Current Period Income Statement, Other Expenses is composed of the flood
calculated. loss incurred during the year. This is a non-recurring event which caused the profit before
taxes to decrease significantly, so as to normalize the benchmark, this amount is added back
to the Current Period's profit before taxes.
Overall materiality (calculated automatically) 1,015
Rounded down 1,010
Is overall materiality as set out above appropriate, taking into consideration the interests of the users and the particular Yes
characteristics of the entity?.

Performance Materiality
% Final

Performance materiality 75 % 758

Rounded down 758

Clearly Trivial Threshold

% Amount

Clearly trivial threshold 5% 51

Rounded down 50

Specific Materiality
Are there any balances which require a specific materiality? No

Component Materiality
This section is hidden because you indicated in the Optimizer Checklist that this is not a group audit.
Sign-offs
Prepared by
In-Chrg Review
Manager Review
Partner Review
EQCR Review
Other Review