“Understanding China through the Audit Window” is the concrete manifestation of Xi Jinping’s innovative theoretical achievements in the field of auditing in the new era of socialism with Chinese characteristics, which has a unique historical atmosphere, political context, and cultural context. Audit serves as a crucial vehicle for witnessing the enduring legacy of Chinese civilization and the relentless self-improvement of the Chinese people. The Communist Party of China has consistently advanced its understanding of audit’s essence, achieving significant milestones in economic construction, state governance, and party governance. The academic community of Chinese audit higher education should accelerate the development of an independent Chinese audit knowledge system and talent cultivation framework. It is imperative to uphold the red audit culture as the foundation for forging the ideals and convictions of audit professionals, embrace the socialist state audit culture as the guiding principle for upholding integrity and lawfulness, and nurture the outstanding traditional Chinese audit culture as the cornerstone for fostering a sense of national and familial responsibility among audit talents.