求翻译：　重要性，是指被审计单位会计报表中错报或漏报的严重程度，这一程序在特定环境下可能影响会计报表使用者的判断或决策。在审计过程中，需要运用重要性原则的情形有：一是在确定审计程序的性质、时间和范围时（计划阶段）。在运用审计程序以检查会计报表的错报或漏报时所允许的误差范围；二在实施阶段，根据重要性判断是否需要进一步审查；三是评价审计结果时，重要性被看作是某一错报或漏报或汇总的错报或漏报，是否影响到会计报表使用者判断和决策的标志。是什么意思？

Importance, is the unit being audited financial statements misstatements or omissions of the severity of this procedure in a particular environment may affect the users of financial statements of the judge or decision-making. In the audit process, the need to use the principle of the importance of t

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　The importance, is refers is audited the serious degree which unit accountant in the report form the wrong newspaper or fails to report, this procedure possibly affects accountant under the specific environment the report form user's judgment or the decision-making.In the audit process, needs to in

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