The former is absolutely necessary and is the base of building the framework . it includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence . the latter is contained in the former and plays a secondary role in building the framework 基本要素在環(huán)境審計(jì)理論結(jié)構(gòu)中必不可少,是構(gòu)建環(huán)境審計(jì)理論結(jié)構(gòu)的基礎(chǔ),包括環(huán)境審計(jì)目標(biāo)、環(huán)境審計(jì)假設(shè)、環(huán)境審計(jì)原則、環(huán)境審計(jì)準(zhǔn)則、環(huán)境審計(jì)方法、環(huán)境審計(jì)概念和環(huán)境審計(jì)本質(zhì);派生要素蘊(yùn)含在基本要素之中,對(duì)環(huán)境審計(jì)理論結(jié)構(gòu)的構(gòu)建起輔助作用,包括環(huán)境審計(jì)主體和環(huán)境審計(jì)對(duì)象。