会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。

Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.

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重要性是指在特定环境下，可能影响会计报表使用者判断或决策的错报或漏报的严重程度。

The important principle may influence the grave degree about the judgement and decision-making the wrong report or the leaking report of the user of the account table.

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审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

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