IT’S QUITE HARD TO UNDERSTAND THIS TOPIC@.@ i HAVE VIEW THE VIDEO BUT STILL CANNOT UNDERSTAND I WISH TO GET EXAMPLE FOR THE QUESTION I NEED TO ASK AS BELOW IN WRITING IT MAY LET ME UNDERSTAND EASILY… QUESTION: WHAT IS THE IMPORTANCE OF 5% BEFORE TAX OR 1% OF TOTAL REVENUE OR TOTAL EXPENSES IN MATERIALITY? CANNOT UNDERSTAND@.@