Audit phenomenon is the unique research object of the auditing discipline, which has formed a relatively independent theoretical system, knowledge base and research methods, so it is an independent discipline. Auditing discipline has not been developed to the scale of a disciplines category, but none of the existing first level discipline can accommodate it, therefore, auditing discipline is an independent first level discipline.Due to the cross nature, auditing discipline has some similarities with disciplines of economics and law, but it has more similarities with discipline of management, thus it should belong to the discipline of management. According to the segmentation of audit phenomenon, the secondary level disciplines of auditing discipline include general audit, audit technology methodology, government audit, internal audit, public audit and military audit. Relevant government departments can promote the construction of auditing discipline through various measures, including the construction of the discipline orientation and direction, discipline degree, academic team, scientific research, personnel training, academic base and so on.