第二章是内部审计规范理论问题的研究。

Chapter Two is a study of the theoretical issues of internal audit standards.

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审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。

Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.

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其次对内部审计规范与受托责任、委托代理关系进行分析论证，说明了内部审计规范的理论依据。

Next, it will analyze and prove the relation of internal audit standards to trustee responsibilities and authorized agency, thus illustrating the theoretical basis for internal audit standards.

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