Different approximations are used in Moho modelling based on isostatic theories. The well-known approximation is considering a plate shell model for isostatic equilibrium, which is an oversimplified assumption for the Earth’s crust. Considering a spherical shellmodel, as used in the Vening Meinesz-Moritz (VMM) theory, is a more realistic assumption, but it suffers from different types of mathematical approximations. In this paper, the idea is to investigate such approximations and present their magnitudes and locations all over the globe. Furthermore, we show that the mathematical model of Moho depth according to the VMM principle can be simplified to that of the plate shell model after four approximations. Linearisation of the binomial term involving the topographic/bathymetric heights is sufficient as long as their spherical harmonic expansion is limited to degree and order 180. The impact of the higher order terms is less than 2 km. The Taylor expansion of the binomial term involving the Moho depth (T) up to second order with the assumption of T-2 = TT0, T-0 is the mean compensation depth, improves this approximation further by up to 4 km over continents. This approximation has a significant role in Moho modelling over continents; otherwise, loss of frequency occurs in the Moho solution. On the other hand, the linear approximation performs better over oceans and considering higher order terms creates unrealistic frequencies reaching to a magnitude of 5 km in the Moho solution. Involving gravity data according to the VMM principle influences the Moho depth significantly up to 15 km in some areas.