The research of audit theory system structure has the extremely vital significance to both the consummation of audits theory and the development of audit practice .

Researches and studies on basic theoretical system of auditing in recent ten years and more still remain in its preliminary phase and, thus, cannot provide impelling guidance for auditing practice.

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.