Which of the following scenarios regarding planning materiality (PM) and tolerable error (TE) are you NOT required to document?
TE is set to 50% due to expectation of a number of material misstatements in the current period.
Changes in the entity’s financial accounting information systems that affect TE determination.
For listed entities, comparison of prior period to current period PM, when we have used a basis other than pretax income to determine PM in current period.
The rationale when selecting pretax income as the PM measurement basis.
根据企业会计准则第3号-审计项目复核，审计项目团队在确定计划重要性（PM）和可容忍误差（TE）时，需要详细记录其决策过程和依据。这包括但不限于选择PM测量基础的理由、TE的设定依据以及对实体财务会计信息系统变化的影响评估。因此，所有提到的场景都是需要记录的，没有不需要记录的场景。
