(1) audit norms is the state through laws, regulations, rules and other forms of behavioral norms prescribed or recognized. Expressed in the following aspects: ① audit regulations of the national will, is formulated or recognized by the state behavioral norms, is the embodiment of the will of the state; ② audit norms of the statutory, generally through the laws, regulations, rules and other forms of clearly stipulated, the audit department and its auditors, the audited unit and other relevant units and individuals must comply with the statutory binding force; ③ audit norms of the mandatory nature of the mandatory nature of the audit norms, the audit department must comply with the audit norms. This legal nature determines the audit norms must be complied with, refused to implement, will be guaranteed by the state coercive force of its implementation, and to bear the legal responsibility arising therefrom.
(2) audit norms are audit departments and auditors should comply with the audit behavior. Audit departments and auditors in the audit work, what should be done, what is prohibited, what should be done and the corresponding rights and obligations, etc., in the audit norms have clear provisions.
(3) audit norms are involved in the audit activities of the parties should comply with the behavioral norms. Audit norms not only regulate the audit department and auditor behavior, some also regulate the audited unit as well as other units or individuals with the audit of the behavior of the parties involved in the audit activity should be observed.
(4) audit legal norms of audit ethics have a greater inclusiveness. Auditing ethics is a basic professional requirements of auditors in the performance of the audit function, and general social public **** morality is different, it can be established by the state or the audit authority in accordance with the audit practice and the inherent requirements of the auditing profession, and requires the audit department and auditors to conscientiously comply with the performance of their duties. For example, the Auditing Law stipulates that auditing authorities and auditors should be objective and fair, seek truth from facts, act with integrity and maintain confidentiality when dealing with auditing matters. The "General Standards" of the State Auditing Standards also contain clear provisions on the professional ethics of audit institutions and their auditors. The Audit Commission has also promulgated the "Code of Ethics for Auditors of Audit Institutions" as a specific guideline in the system of national auditing standards in China.