1. if a person fails to disclose one qualified opinion per audit report is it a mistake
IT MAY BE CONSIDERED FOR MISTAKE
2. what about , if a person fails to disclose one qualified opinion per audit report for 10 companies
IT LOOKS THAT IT IS A MISTAKE
3. what when, if 10 persons do that for 10 companies each
IT IS SURELY A MISTAKE
4. what if 10 persons do that for 10 companies for 10 years,
IT IS AN OFFENCE
5. what if 10s and 10s of persons do that for decades for many companies.
IF SHOULD BE PUNISHABLE
BUT YOU CAN'T PUNISH ANY ONE.
Moral: A mistake doesn't have any level like smal, single, doublt deluxe superior , a mistake is a MISTAKE.