Determine the calculation of materiality

For example:

Turnover 1% -1.5%

Net assets 1% -2%

Net profit 2% -6%

Whatever numbers are selected they would be based on reliability and confidence the auditor places on

• Department manager's integrity (for example motive to maximise profits because bonus linked?)
• The quality of the financial statements (for example qualified staff to produce the accounts?)
• Any other factors affecting the auditor's judgement.