Which statement about materiality is correct?

1. A Option A: A matter is material if its omission or misstatement would reasonably influence the decisions of a user of the auditor's report
2. B Option B: A matter is material only if it changes the audit report
3. C Option C: A matter is material only if it affects directors’ emoluments
4. D Option D: A matter is material if the auditor and the directors both decide that further work needs to be done in the area under question

Answer checked 11 October 2026 · How we write and check questions