The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。
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