Against the backdrop of digital transformation, this study examines the restructuring pathway of auditing theoretical framework through temporal sequence, spatial region and network correlation perspectives. The traditional auditing paradigm, primarily focused on financial information, faced challenges in adapting to the complex environment and diverse demands of the digital economy era. This research constructs an integrated value creation framework incorporating temporal-spatial-network analytical dimensions, encompassing four critical components: spatial information acquisition, multi-source data fusion, spatial analysis modeling, and value discovery and creation. The framework emphasizes audit value creation across three functional dimensions: assurance, insight and decision support. Through multiple case analyses, this study demonstrates the framework’s effectiveness in expanding the theoretical boundaries of auditing and enhancing its systematic nature and innovation capacity. The findings indicate that incorporating spatial information into auditing significantly strengthens the discipline’s theoretical explanatory power and practical guidance capability in the digital economy era. Theoretically, this research extends the research boundaries of the auditing discipline, deepens the understanding of its essential nature, and provides a new research paradigm for disciplinary development. Practically, it offers directional guidance for audit institutions transformation and upgrading in the digital era.