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.
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
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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