At the end of the Qing Dynasty and the beginning of the Republic of China, with the emergence and development of corporations and the influence of the profession of accountants in the West, the auditor(Chazhang Ren) system was mainly originated in the railway, banking and other industries, which was mainly responsible for the review and supervision of the financial situation of corporations, so as to win the trust of shareholders. The auditor(Chazhang Ren) shall be elected by, and responsible for the shareholders’ meeting, and review and supervise the board of directors, the general office, the general manager etc. With the development and evolution of auditor(Chazhang Ren) system in the late Qing Dynasty and early Republic of China in the past 20 years, there were three types of auditors: official auditor, internal auditor and professional auditor, which were transformed into modern government audit, company internal audit and professional accountant audit. It can be seen that the generation, development and evolution of auditor(Chazhang Ren) marked the transfer from ancient Chinese auditing to modern auditing, and its importance is worthy of the attention of the academic community.