Compatible with the type of audit activity, audit norms can be divided into three categories: national audit norms, internal audit norms and social audit norms. National audit norms are defined or recognized by the state, the audit authority and its auditors in the conduct of audit activities, the audit department and its personnel, audited units and other relevant units or individuals involved in the audit activities should comply with the rules of conduct; internal audit norms are formulated by the state, the implementation of internal auditing departments, units, or internal auditing professional bodies, internal audit bodies or auditors in the conduct of Internal audit norms are formulated by the state, the internal audit department, unit or internal audit professional body, the internal audit body or auditor in the conduct of internal audit should comply with the rules of conduct; social audit norms are formulated by the state or the social audit professional body, the social audit organization and certified public accountants in the conduct of audit activities should comply with the rules of conduct.