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There is a need for a theory of auditing, and a theoretical framework will aid understanding of the definitions, concepts, axioms, postulates and principles of the audit profession. The first part of the study deals with the theoretical structure of auditing as it relates to the social sciences. The author then explores the relationship between auditing and scientific theory. In the third section the author studies the potentials of the science of auditing, and the study concludes with the application of the auditing theory to the audit profession in Kuwait.