There is no limit as to how small or how large an error/ommission auditors should attempt to find. there in no dollar threshold that they should use. It is completely dependant on the Materiality of the error/ommission. Any small/big amount may be material and may influence the thinking or decision of the auditor.
Such material things may take us to bigger problem in financial statements which would not have been caught if we have not focused on ommission/error. All information should be thoroughly checked whether the amount is big or small.
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