According to Marxist economics, the development of productive forces is the decisive force to promote the development of human society. The inherent contradictions of the capitalist mode of production have forced the capitalist system to evolve a series of institutional arrangements including the auditing system for maintaining the stability of capital accumulation and, thus promoting the progress of social productive forces. Based on the theory of capital accumulation, the theory of property rights, the theory of market economy and the theory of the state, Marxist economics deepens the theoretical understanding of the function of the audit system from the perspective of maintaining the stability of capital accumulation and discusses the different types of audit systems (internal audit, social auditing and government auditing) in maintaining the stability of capital accumulation. The theoretical significance is to enrich and improve the existing theoretical research on the audit system and to make some efforts to explore the new era of socialism with Chinese characteristics in the field of audit theory. Based on the above mentioned theoretical analysis and the study of the 19th National Congress of the CPC, this essay further discusses the functional orientation of the socialism auditing system with Chinese characteristics in the new era. In order to better serve the new era by reforming the auditing management system and perfecting the auditing system arrangement, here we provide a certain train of thought for the great cause of socialism with Chinese characteristics.