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.

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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.

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