Which of the following statements is correct concerning materiality for purpose of a review of a nonpublic company’s financial statements?
　　A. It will in almost all situations be less than the tolerable misstatement amount for tests of an individual account.
　　B. It ordinarily is an amount smaller than that used in an audit of nonpublic company financial statements.
　　C. It is an amount that could reasonably be expected to influence user economic decisions.
　　D. It should be considered for individual misstatements, and not in the aggregate sense for the overall financial statements.
　　Answer:C
　　C is corrent because nonpublic company reviews, as do audits, consider materiality to be an amount that could reasonably be expected to influence user economic decisions.
　　A is incorrect because tolerable misstatement amounts are ordinarily less than materiality amounts.
　　B is incorrect because the amount is likely to be that of an audit, not a smaller amount.
　　D is incorrect because materiality should be considered both in an individual misstatement and an aggregate sense.