第二部分(第2 - 3章)：通过借鉴相关研究成果，以渐进的方式对视错觉、景观、空间的概念进行了论述，为下文奠定理论基础。
The second part (Chapter 2-3) : By drawing on research results related to a gradual manner, as the illusion, landscape, spatial concepts were discussed, the theoretical basis for the following.
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.
第一章论述了公司董事义务的理论基础。
应用推荐