Depends on how significant the uncorrected error is and whether there are any alternative audit procedures to address the problem. Practically, auditor will talk with audit committee and board of director regarding the problem. If no one is willing to fix the problem, "error may become fraud", management is required to report "fraud/illegal acts" to SEC. If not, auditor is required to do so. In additions, management is required to disclose "the disagreement with auditor" in 10-K, 10-Q or 8-K etc