Standards set by audit?

The standards are the basis of audit, that is, the standards to judge whether the economic activities of the audited entity are legal and compliant, how economic benefits are, and whether economic phenomena are true and fair, such as laws, regulations and standards promulgated by the state, accounting standards formulated by professional institutions (such as the announcement of financial accounting standards issued by FASB), and various consumption quotas, plans and budgets formulated by enterprises.