审计
需要对金额低于实际执行的重要性的财务报表项目实施进一步的审计程序,因为存在单个低于实际执行的重要性项目汇总
起来可能金额重大,或者识别出存在舞弊风险的财务报表项目,或者存在低估风险的财务报表项目。
注册会计师可能将明显微小错报的临界值定为财务报表整体重要性的3%至5%,也可能低一些或高一些,但通常不超过
财务报表整体重要性的10%,除非注册会计师认为有必要单独为重分类错报确定一个更高的临界值。
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