重大错报风险是指被审计单位的财务报表在审计前存在影响报表使用者正常判断的因素的概率及其将造成的损失金额,分为会计报表层次的重大错报风险和认定层次的重大错报风险。

• Material misstatement risk denote by the financial form of audit unit have influence before audit form use the factor of normal judgement probability and it will cause lose amount, divide into the material misstatement of accounting form level risk with believe the material misstatement of level risk.