Having the ability to permeate. An error is pervasive if it is material to more than one of the primary financial statements. Found on http://www.ais-cpa.com/glosa.html
Per·va'sive adjective Tending to pervade, or having power to spread throughout; of a pervading quality. 'Civilization pervasive and general.' M. Arnold. Found on http://www.encyclo.co.uk/webster/P/64