The CPC has attached great importance to the audit work since its foundation. From the perspective of internal factors, it is an inevitable choice driven by the essential characters of Marxist political party. As for the external factors, it is deeply influenced by the revolutionary environment under the leadership of the CPC. Among them, the impact of economic environment is the direct cause of audit system exploration. The economic diversity directly promotes the diversification of audit system development. During this period, the exploration of the audit system formed valuable historical experiences. In terms of the target, the audit system always adhered to the centralized and unified leadership of the Party. As for the operation mechanism, the concept of audit independence and audit openness was formed earlier. From the audit function, audit system played an important role in anti corruption. Finally, talking about methods, there have been a variety of audit skills and techniques to be used.