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.
传统的审计理论结构要素包括审计目的，审计公设，审计概念，审计规则，审计技术。
The traditional audit theory structure contains audit purpose, audit postulate, audit concept, audit regulations and audit techniques.
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