环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义，是环境审计理论研究必须首先解决的关键问题。
Researches on environmental auditing theory framework are of great importance in theory and practice, and they are the first key question to be solved in researches on environmental auditing theory.
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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