When preparing the audit plan, the CPA should consider the possibility of the existence of error and fraud which would result in material misstatements in the financial statements.

• 在CPA进行审计计划的时候,应该将存在错误和舞弊的可能性考虑进来因为这些可观上的错误和主观上的舞弊将有可能导致财务报表的重大错报。