# Materiality Calculator — Simulate materiality

> Simulate materiality (iPhone/iPad app by Frank Otto.)

- Source: https://appshunter.io/ios/app/materiality-calculator/id6755142972 (this page in markdown: same URL + `.md`)
- Developer: [Frank Otto](https://appshunter.io/developer/1769347442)
- Category: Finance, Productivity
- Price: Free with in-app purchases
- Age rating: 4+
- Requires: iOS 18.6 · 8 MB
- Languages: American English
- Released: 2025-11-12
- Data updated: 2026-02-23
- User reviews in markdown: https://appshunter.io/ios/app/materiality-calculator/id6755142972/reviews.md

## What is Materiality Calculator?

Simulieren Sie Wesentlichkeitsgrenzen nach direkt auf Ihrem iPhone, die perfekte Pocket Version für schnelle Berechnungen unterwegs.

WICHTIG: Diese App dient ausschliesslich der Simulation. Sie ersetzt keine professionelle Beratung oder Prüfung.

FEATURES
Simulation durch ein Arithmetisches Mittel aus 4 Bezugsgrößen
Automatische Toleranzwesentlichkeit
Intelligenter Umgang mit negativen Werten
PDF Export (PRO)
Szenario Vergleich (PRO)
Anpassbare Prozentsätze (PRO)
Offline-fähig
Deutsch und Englisch
EUR und USD

Negative Werte werden automatisch erkannt und ausgeschlossen.

PRO VERSION (Einmalzahlung, kein Abo)

Unbegrenzte Berechnungen speichern
PDF-Export fuer Dokumentation
Szenario-Vergleich (Side by Side)
Anpassbare Prozentsätze
Alle Updates inklusive

imulate materiality thresholds based on IDW standards directly on your iPhone - the perfect pocket version for quick calculations on the go.

IMPORTANT: This app is for simulation only. It does not replace professional advice or audit procedures.

FEATURES

Simulation based on arithmetic mean of 4 benchmarks
Automatic performance materiality
Smart handling of negative values
PDF export (PRO)
Scenario comparison (PRO)
Adjustable percentages (PRO)
Offline capable
German and English
EUR and USD

CALCULATION

Total Assets: 2 percent
Revenue: 1.5 percent
EBT: 6 percent
Equity: 2.8 percent

Negative values are automatically detected and excluded.

PRO VERSION (One-time payment, no subscription)

Save unlimited calculations
PDF export for documentation
Scenario comparison (side-by-side)
Adjustable IDW percentages
All future updates included

POCKET VERSION

Always with you - no laptop or Excel needed. Faster than a calculator, more elegant than a notes app.

FOR WHOM

Auditors and Tax Advisors
Controllers and Finance Experts
Students and Career Starters
Anyone who wants to simulate materiality

LEARNING TOOL

Perfect for understanding the materiality concept - test different scenarios and see immediate results.

DEVELOPED BY

Dr. Frank Otto - Certified Public Auditor and Tax Advisor with over 20 years of experience.

100 PERCENT PRIVACY

All data stays locally on your iPhone. No cloud, no tracking, GDPR compliant.

MADE IN GERMANY

## Pricing and in-app purchases

Base price: Free.

**One-time purchases**

| Purchase | Price | Type |
| --- | --- | --- |
| Pro Version | $3.99 | one-time |



## Version history (last 2 releases)

### 1.1 — 2025-12-23

Added English US App Store localization.

### 1.0 — 2025-11-12

No release notes.

## More apps by Frank Otto

- [Die Gedankengärtner](https://appshunter.io/ios/app/die-gedankengrtner/id6756125508)
- [Traumfänger, Dream Catcher](https://appshunter.io/ios/app/traumfnger-dream-catcher/id6756231478)
- [Little Anger Vulcano](https://appshunter.io/ios/app/little-anger-vulcano/id6756362246)
- [Word Anchors](https://appshunter.io/ios/app/word-anchors/id6756570162)
- [Milo Becomes a Butterfly](https://appshunter.io/ios/app/milo-becomes-a-butterfly/id6756607140)

All apps by Frank Otto: https://appshunter.io/developer/1769347442

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*Data collected daily from the US App Store and indexed by [AppsHunter](https://appshunter.io/). User reviews are verbatim App Store reviews. Ratings, prices and chart positions refresh continuously; this snapshot is from 2026-02-23.*