因此，财务报表的信息可以按真实和公允的要求来描述财务业绩和现金流量。
Hence, the information from financial statements may be described as showing a true and fair view of the financial position, performance and cash flow of an entity.
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.
在英国，“真实与公允”观点是至高无上的，它对英国的会计实务具有强有力和直接的影响。
The true and fair is overriding in British. Which affects the British accounting practices directly.
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