Concept-based explanations describe neural network predictions through human-understandable properties of inputs called concepts. The field encompasses approaches that differ in how they define and represent concepts and connect them to model predictions. We introduce a theoretical framework that describes these approaches in a common mathematical language and supports a shared analysis of their properties. For concept discovery, which identifies concepts automatically within a latent space of a trained model, we employ a concept autoencoder view. An encoder extracts concept representations from the model's latent space, and a decoder uses them to reconstruct the original latent representation. The autoencoder's reconstruction error measures how accurately its decoder recovers the original latent representation. We revisit model completeness: how well the concepts can reproduce the model's outputs. We show that model incompleteness of the concepts can be bounded by the autoencoder's reconstruction error. The autoencoder view also provides a common way to define individual concept attributions, which measure each concept's contribution to a prediction. We establish when these attributions sum to the model's prediction, and bound the discrepancy otherwise, thus providing attribution completeness guarantees.

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