重要性原则在会计报表公允真实性审计中，是通过确定和运用重要性标准，即性质标准和金额标准来实现的。
In Fair and Reality Audit the Important Principle Through Fix and Make Use of Important Standard (Standard of Quality and Standard of Amount of Money) to Realize it.
研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
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