Chapter 15: Materiality & inconsequential misstatements
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**Status:** Planned (coming soon).

What this chapter covers
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- Materiality thresholds
- How to track and correct minor errors

Planned outputs
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- Runner module (planned): ``ledgerloom.chapters.ch15_materiality_misstatements``
- Artifacts under ``outputs/ledgerloom/ch15``
- Golden-file tests for determinism