錯(cuò)報(bào)可能由下列事項(xiàng)導(dǎo)致:
 ?、偈占蛱幚碛靡跃幹曝?cái)務(wù)報(bào)表的數(shù)據(jù)時(shí)出現(xiàn)錯(cuò)誤
 ?、谶z漏某項(xiàng)金額或披露
 ?、塾捎谑韬龌蛎黠@誤解有關(guān)事實(shí)導(dǎo)致作出不正確的會(huì)計(jì)估計(jì)
 ?、苷J(rèn)為管理層對(duì)會(huì)計(jì)估計(jì)作出不合理的判斷或?qū)?huì)計(jì)政策作出不恰當(dāng)?shù)倪x擇和運(yùn)用