舞弊导致的重大错报未被发现的可能性及风险通常高于错误，这是因为舞弊往往涉及管理层直接或间接地操纵会计信息，其被发现的难度往往高于员工舞弊或错误。此外，舞弊行为可能涉及更多的隐蔽性和复杂性，使得财务舞弊更加难以发现、证据更难获取。
请翻译成英语
The likelihood and risk of undetected significant misstatements caused by fraud are generally higher than those caused by errors. This is because fraud often involves direct or indirect manipulation of accounting information by management, making it more difficult to detect than fraud by employees or errors. Additionally, fraudulent activities may involve greater concealment and complexity, making financial fraud harder to uncover and evidence harder to obtain.
