To obtain reasonable assurance about whether the financial statements are free of material misstatement, the auditor should plan and perform audit procedures to detect misstatements that, individually or in combination with other misstatements, would result in material misstatement of the financial statements. This includes being alert while planning and performing audit procedures for misstatements that could be material due to quantitative or qualitative factors. Also, the evaluation of uncorrected misstatements in accordance with AS 2810, Evaluating Audit Results, requires consideration of both qualitative and quantitative factors.However, it ordinarily is not practical to design audit procedures to detect misstatements that are material based solely on qualitative factors. 请翻译成中文