Auditing is currently the third level discipline under the first level business administration disciplines in the management category, but this disciplinary orientation obviously does not meet the subject attribute of auditing. According to its objects of study, audit can be classified into three types: state audit, internal audit and social audit, which is an important tool for the construction of a country and society under the rule of law, and it cannot be classified into any category disciplines of law, therefore, it is a first level discipline with independent objects of study in legal disciplines, namely, the seventh first level discipline, including the four secondary disciplines: state audit, internal audit, social audit and audit techniques and methods.