审计理论基础的确认对于审计学科体系的构建有着举足轻重的作用。
The confirmation of the theoretical basis of audit plays a key role in the construction of audit system.
本文首先阐述了市场营销审计的理论基础，提出了市场营销审计的假设，并分析了市场营销审计的本质和特征。
This paper expatiates the marketing audit's theory foundation at first, brings forward the marketing audit's hypothesis, and analyses its nature and characteristics.
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.
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