审计标准是在收集证据的基础上,审计人员据以判断是非、优劣,提出审计意见,作出审计结论的依据。审计依据什么标准,直接关系到审计对经济活动起着什么作用。因而,审计的目的不同,内容不同就应有不同的标准,判断经济活动的合法性,合规性,有它特定的标准,而判断经济活动的有效性和合理性,则要有不同的标准,经济效益审计的标准,便是用以评价、衡量被审计单位经济效益高低优劣的尺度,是做出准确判断的根据。 Auditing standards are based on the collection of evidence, auditors based on the right and wrong, merits and demerits, put forward audit opinions, to make the basis for the audit conclusions. What criteria the audit is based on is directly related to the audit on the economic activities played a role. Therefore, the audit of different purposes, different content should have different standards to determine the legitimacy of economic activities, compliance, has its own specific standards, and to determine the effectiveness of economic activities and rationality, there must be different standards The standard of economic benefit auditing is the basis for evaluating and measuring the pros and cons of economic efficiency of the audited entity and is the basis for making accurate judgments.