“过错”是违约责任的一个基本构成要件，指“违反合同当事人持有的，得以外在化并为人知晓的，应受到法律谴责的主观心理状态”，一般包括主观故意和主观过失，反映在注册会计师会计报表审计中即为过失与欺诈。判定注册会计师是否有过错是确认违约责任的前提。 　　过错的判断 “Fault” is a basic component of liability for breach of contract. It refers to "the subjective psychological state that should be condemned by law if it is contravened by the parties to the contract, is externalized and known, and generally includes subjective intention and subjective negligence, which is reflected in Certified Public Accountant audit of the accounting is negligence and fraud. Determining whether a CPA is faulty is the prerequisite for confirming liability for breach of contract. Judgment of fault