A resistor element and a board provided with the resistor element are provided. The resistor element includes: a substrate; a resistance layer disposed on the first surface of the base substrate; the detecting pad is arranged on a base substrate, a first surface and second surface on the back; the first and second terminals, separately disposed on the base substrate and connected to the resistive layer; a third terminal set in between the first and second terminals and connected to the resistive layer and the detecting pad.