注册会计师-审计第1页第03讲错报、审计风险、重大错报风险与检查风险Ⅲ.错报Ⅲ.Misstatement（一）明显微小错报的临界值（一）Thecriticalvalueofobviousandtinymisstatement1.定义Definition注册会计师需要在制定审计策略和审计计划时，确定一个明显微小错报的临界值，低于该临界值的错报视为明显微小的错报，可以不累积。TheCPAshouldsetupathresholdforwhichifthemisstatementbelowthethreshold，CPAshouldregarditasobviousclearlytrivialmisstatementandmaynotaccumulate.2.定量2.Quantify实务中的通常做法是将明显微小错报的临界值定为财务报表整体重要性的3%－5%，但不超过10%。Normallysetupathresholdof3%-5%oftheoverallfinancialstatement,butdonotexceed10%.如果注册会计师预期被审计单位存在数量较多金额较小的错报，可能考虑采用较低的临界值，以免大量低于临界值的错报积少成多构成重大错报。TheCPAmayusethelowerthresholdtoavoidcumulativemisstatementbelowthethresholdbecomingsignificantmisstatement,ifthereisalotoflowamountmisstatementsoftheauditee.※确定明显微小错报的临界值时应考虑的因素：Factorstobeconsideredwhendeterminethethresholdofobviousclearlytrivialmisstatement（1）以前年度审计中识别出的错报（包括已更正和未更正错报）的数量和金额；（1）Thequantityandamountofmisstatementsindentifiedinpreviousyearaudit（includingcorrectedanduncorrectedmisstatements）;（2）重大错报风险的评估结果；（2）Theevaluationresultofmaterialmisstatementrisk;（3）被审计单位治理层和管理层对注册会计师与其沟通错报的期望；（3）Theexpectationthatthosechargedwithgovernanceandmanagementoftheauditeecommunicatethemisstatementswiththeauditor;（4）被审计单位的财务指标是否勉强达到监管机构的要求或投资者的期望。（4）Whetherthefinancialindexesoftheauditeenarrowlymeettherequirementofsupervisinginstitutionortheexpectationoftheinvestors.3.运用3.Application注册会计师可能将低于某一金额的错报界定为明显微小的错报，对这类错报不需要积累。CPAmaydeterminethemisstatementbelowcertainamountasobviousclearlytrivialmisstatement,itisnotcumulative.如果不确定一个或多个错报是否明显微小，就不能认为这些错报是明显微小的。Ifcannotdeterminewhetheroneormoremisstatementistrivial,the...
