重大错报风险是指财务报表在审计前存在重大错报的可能性。

Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.

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报告主体，是指存在依赖其财务报表作为相关财务信息主要来源的使用者的主体。

A reporting entity is an entity for which there are users who rely on the financial statements as their major source of financial information about the entity.

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