There are some corresponding governance systems established in the past or being established now.As a part of governance system to risk and distrust，“the Belt and Road”audit should also have an overall frame work.This paper thinks that the audit is a kind of social practice as the footstone，first defines the elements of the audit theory framework，and then bases on the trust motivation and trust mechanism of audit，this paper reasons the general theory framework of audit；finally，combined with the specific content and existing governance system，concludes the various elements of“the Belt and Road ”audit theory framework.Conclusions are：“the Belt and Road” audit theoretical framework from the trust perspective is manifested with Chinese wisdom，open，dynamic and practical characteristics，“the Belt and Road” audit subject，object and standard should be determined by equal negotiation within the framework of governance.