with no discernible links between them nor to anything else, and as the only clue "Bus/Financial - Finance (general) / Audit" - THAT makes for an interesting starting point for
a guessing game, not much more.
Getting to a usable / reasonably reliable suggestion for a translation requires a bit more, but "context" seems to a strange / weird / dirty (?) word ...
OTOH the concept of "materiality" when it comes to auditing -
considered on its own - is fairly easy to decipher - 5 sec Googling:
https://en.wikipedia.org/wiki/Materiality_(auditing)but a text is more than just a concatenation of "terms on their own" ...