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。重大错报风险是企业的风险，不受注册会计师的控制。注册会计师只能通过实施风险评估程序来正确评估重大错报风险，并根据评估的财务报表层次和各类交易、账户余额和披露认定两个层次的重大错报风险分别采取应对措施。
评估重大错报风险 assess material misstatement risks
Focused on the impact of environmental matters on the assessment of the risk of material misstatement, the effects of the measures to the assessment of the risks of material misstatement and the impact of the issue of audit reports.
主要讨论环境事项对重大错报风险评估的影响、针对评估的重大错报风险的应对的影响、出具审计报告的影响。
参考来源 - 环境事项对财务报表审计的影响及对策研究The main method to control the audit risk starts form the fraud source - the fraud risk factors, to identify the financial statements' fraud, deduce the risk of material misstatement and then reduce the audit risk.
为控制审计风险主要办法是从舞弊源头——舞弊风险因素入手来识别财务报表舞弊,降低重大错报风险,继而降低审计风险。
参考来源 - 我国上市公司财务报表舞弊识别研究Foreign research has proved that risk of material misstatements(RMM) affects audit pricing.
国外的研究表明,审计定价反映了审计重大错报风险。
参考来源 - 财务报表重大错报风险与审计定价·2,447,543篇论文数据，部分数据来源于NoteExpress
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