Audit Higher Education in China has experienced such stages as incubation, adjustment and exploration, rapid development, and improvement of quality. In the development of over 40 years, Audit Higher Education in China has demonstrated its strong adaptability in political attributes, people attributes and strategic attributes. Facing the limitations of reality and looking forward to the future, China’s audit higher education should be guided by the national strategic needs, and actively demonstrate and construct the first-level audit discipline; Based on solving the problem of aphasia in the humanities and social sciences, accelerate the construction of China’s audit independent knowledge system; Strengthen the essential support of audit higher education, and promote the training of interdisciplinary top-notch innovative talents; Improve the opening pattern of higher audit education, highlight the audit contribution of higher education globalization, and provide strong support for realizing the strategic goal of building a powerful education country.