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Depends on the resistor and sensitivity to parasitics. Thin film resistor up in the higher layers of the metal stack is benign(ish). Diffused resistor in junction isolation can show both excess shunt C and nonlinearity (neither one desirable).
Depends on the frequency. If the operating frequency is too high beyond 4-5GHz, it might be necessary to use a accurate model. Depends also on the resistor type such as SMD or Leaded, Carbon Film or Metal Film, Discrete or Integrated.