The auditing spirit with Chinese characteristics originates from the auditing practice under the leadership of the Communist Party of China, and has distinct dialectical characteristics with abundant connotations. In order to meet the spiritual needs of auditors, auditing spirit education needs to carry out necessary spiritual production and spiritual communication activities, so as to realize the internalization of auditing spirit at the individual level and the inheritance of auditing spirit at the overall level. Auditing spirit education needs to highlight political attributes, strengthen cultural identity, integrate the elements of the times, promote the knowledge system construction, collective memory shaping, and community consciousness construction, so as to inject ideology into the value system of the educatees. The current work of auditing spirit education cannot fully meet the spiritual needs of auditors, and the main contradictions faced in educational practice should be resolved by strengthening theoretical research on auditing spirit education, improving auditing spirit education capabilities, and guiding the concept of auditing spiritual needs.