The confirmation of the theoretical basis of audit plays a key role in the construction of audit system.

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。

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Therefore the basis of audit should be against this criterion, which should form the benchmark when deciding what is appropriate or not.

因此，审核的基础应当是针对审核准则。这个准则应当作为决定是适用还是不适用的标杆。

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Professional environment is the basis of audit theory research while case research is the optimum method to explain audit professional environment.

职业环境是审计理论研究的基础，而案例研究则是诠释审计职业环境的最佳路径。

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Our internal auditing team under the supervision of our board audit committee conducted extensive review and investigation into these allegations separately and found no basis for any of the assumptions made by short seller.

FORBES: Short-Sellers Are Wrong Because Qihoo 360 Is Different

Audit Integrity's AGR scores also form the basis of Forbes' Risk List.

FORBES: Most Trustworthy Companies