The integration and mutual promotion of audit culture and anti corruption culture are of great significance for promoting the construction of the Party and national supervision system, cultivating high-level audit talents, and serving the modernization of national governance. The article explores the interactive mechanism between audit culture and anti corruption culture from the perspectives of value symbiosis, demand traction, cultural spillover, and mutual protection. Based on historical experience, it summarizes that the integration and mutual promotion of audit culture and anti-corruption culture are mainly reflected in their common moral regulations, “red genes”, and anti-corruption practices. From the perspective of practical inspiration, strengthening the construction of incorruptible culture in the new era by audit higher education organizations should be guided by the value of consolidating the ideological foundation of honesty and integrity, with the value content of cultivating the cultural foundation of honesty and public service, and with the value pursuit of cultivating integrity, self-discipline, and moral integrity.