what is the indication of having positive urates and positive epithelial cells in microscopic urinalysis test?

Answer 1

It is typical to find epithelial cells and urates in urine.
Epithelial cells are lining cells, no big deal.

Urates are a salt of uric acid and are normally present in urine.

The only test in urinalysis that are signiciant when positive are:
Red Blood Cells, Leukocytes, Nitrites and Protein. That is where the Microscopic exam often will yield some very interesting results.