审计理论基础的确认对于审计学科体系的构建有着举足轻重的作用。
The confirmation of the theoretical basis of audit plays a key role in the construction of audit system.
本文首先阐述了市场营销审计的理论基础，提出了市场营销审计的假设，并分析了市场营销审计的本质和特征。
This paper expatiates the marketing audit's theory foundation at first, brings forward the marketing audit's hypothesis, and analyses its nature and characteristics.
第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。
This thesis is divided into five parts to discuss modern audit risk model and its application.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
其中概率论是抽样审计建立的基础，数理统计是具体方法形成的理论基础。
The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
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