We have been engaged to perform the audit of The Black Bear International financial statements as of, and for the year ended, 31 December 20X0. In Q1 of 20X0, we calculated planning materiality (PM) of MU 18 million as 10% of the forecasted pre-tax income, because the entity is not listed, has a viable business with good long-range prospects and has no publicly-traded debt. During Q4 of 20X0, management announced the intention for The Black Bear International to go public by the end of 20X2. Actual results for 20X0 were marginally higher than forecasted.
Considering this scenario, what would be the most likely result of your PM reassessment?
We would consult with the Regional PPD to determine the appropriate PM.
We would retain the previously determined PM of MU 18 million, because the entity is currently not public.
We would retain the previously determined PM of MU 18 million, because the actual results were higher than forecast.
We would revise the PM to MU 9 million, to use a lower percentage consistent with the expectations of users of a listed entity.
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）时，需要考虑多种因素，包括但不限于企业的财务状况、经营成果、现金流量以及财务报表使用者的需求。在本案中，The Black Bear International在20X0年第四季度宣布了计划在20X2年底前上市，这一变化可能会影响财务报表使用者的预期和需求。因此，审计团队应当重新评估计划重要性（PM）。
考虑到企业即将上市，财务报表的使用者群体可能会扩大，包括潜在的投资者、分析师等，他们对财务信息的敏感度和需求可能与非上市公司不同。因此，审计团队可能会考虑降低PM的百分比，以反映上市公司的财务报告标准和市场预期。然而，具体调整的幅度需要根据企业的具体情况和市场标准来确定。
综上所述，最合理的做法是审计团队会咨询区域专业标准组（Regional PPD）以确定适当的PM，而不是简单地保留原来的PM或仅基于实际结果略高于预测就保留原PM。因此，选项“We would consult with the Regional PPD to determine the appropriate PM.”是最合适的回答。
