This paper proposes a theoretic error analysis framework as well as corresponding calibration methods for a mobile 3D data acquisition system equipped with LiDAR and GPS/IMU. Our framework considers inherent errors of variable sensors, installation errors, and time synchronization errors among different sensors. Our framework is enhanced by an empirical error analysis method based on a triangulated irregular network structure. Experimental results prove that the proposed error analysis methodology can provide accurate and efficient evaluation for mobile 3D data acquisition systems.