Materiality in the context of audit planning means

a. Amounts that should be disclosed if they are likely to influence the economic decisions of financial statement users.

b. The largest amount of uncorrected dollar misstatement that could exist in published financial statements while still fairly presenting the company’s financial position and results of operations in conformity with GAAP.

c. Part of the overall materiality amount for the financial statements assigned to a particular account.

d. A dollar amount of materiality assigned to an account as required by auditing standards.