Materiality Level or Levels for Particular Classes of Transactions, Account Balances, or Disclosures Factors that may indicate the existence of one or more particular classes of transactions, account balances, or disclosures for which there is a substantial likelihood that misstatements of lesser amounts than materiality for the financial statements as a whole would influence the judgment made by a reasonable user based on the financial statements include the following: • Whether law, regulation, or the applicable financial reporting framework affect users’ expectations regarding the measurement or disclosure of certain items • The key disclosures with regard to the industry in which the entity operates • Whether attention is focused on a particular aspect of the entity’s business that is separately disclosed in the financial statements 请翻译成中文