Stable, profit-oriented entities. Typical range 3–7%.
📏 Materiality
Overall materialityAED 125,000
Performance materiality (65%)AED 81,250
Clearly trivial (5%)AED 6,250
Percentages here are common rules of thumb, not requirements. Choose the benchmark and rate your methodology and professional judgement support, and document the reasoning (ISA 320 / ISA 450).