内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。

Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.

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现代性作为一个功能性的理论概念是对个体和社会形态及其品质由前现代转变成现代之后的现代现象的总体特征的把握与总结。

Modernity as a functional and theoretic conception is a grasp and summary of the shift of individuals and social forms from pre-modernism to postmodernism.

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财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。

As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.

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