其审 计理论结构可概括为由六个要素组成：①审计目标 (Auditing Objectives)；②公认审计准则(Generally Accepted Auditing Standards)；③审计概念 (Auditing Concepts)；④审计假定(Auditing Assumption...
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environmental responsibility report auditing objective 环境责任报告审计目标
auditing behavior objective 审计行为目标
objective-oriented auditing 目标导向审计
It includes environmental auditing main body and environmental auditing object. Environmental auditing objective is the jumping-off point and determines and restricts other factors, which makes other factors form a steady relation and build a environmental auditing theory framework at last.
在所有要素中，环境审计目标是环境审计理论结构的起点，对其他要素起着决定和制约作用，而其他要素在环境审计目标的统驭下形成一种相对稳定的关系，使环境审计理论结构得以构建。
参考来源 - 环境审计理论结构研究·2,447,543篇论文数据，部分数据来源于NoteExpress
In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis.
“审计目标导向”存在着广泛的实践基础与可靠的科学依据。
Auditing procedure is the summation of working steps of auditing organizations and personnel to reach auditing objective.
审计程序是审计机构和审计人员为达到审计目标所采取的所有工作步骤的总合。
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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