审计学作为一门社会学科，也有其自身的审计假设。

Auditing as a social-science discipline, has its own hypotheses as well.

youdao

同时认为审计产生的根本动因、审计环境、审计学基本概念和审计工作基本概念共同构成审计基础理论的结构。

And the structure of the primary auditing theory consists of the origin cause, the environment of auditing, the basic concept of auditing and the basic concept of auditing business.

youdao

同时认为审计产生的根本动因、审计环境、审计学基本概念和审计工作基本概念共同构成审计基础理论的结构。

And the structure of the primary auditing theory consists of the origin cause, the environment of auditing, the basic concept of auditing and the basic concept of auditing business.

youdao