To sum up, the auditing theory structure must be systemtized and well organized in order to make auditing sicence a ripe discipline and the auditing profession fully independent and socially recougnized.

• 总之，审计学要向成熟的学科发展，审计职业要成为完全独立的、被社会承认的职业，就必须使其理论结构系统化和条理化。