Whether the auditing theory structure is right or wrong, and how effective the guiding function is, mostly depends on how correct and scientific the selection of the logical starting point is.

The structure of auditing primary theory is analyzed through the classification of auditing theory.

After comparing three auditing assumptions which are summarized and analyzed in classical auditing theory, this paper presents four auditing assumptions including independent assumption, validating assumption, general accounting standards effective assumption and auditor s title assumption.

Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.

This paper analyzes the factors that hinders the development of the audit theory,after reviewing the definition and significance of its structure.

Research on the Development of Positive Auditing Theory;

The traditional audit theory structure contains audit purpose,audit postulate,audit concept,audit regulations and audit techniques.

From the structure of audit theory,this paper finally discusses on how the stakeholder theory changes or strengthens the theory of audit essence, the audit subject theory,audit norms and the contents of audit rep.