Accelerating the construction of the independent knowledge system of China’s auditing is an inevitable requirement for implementing the spirit of General Secretary Xi Jinping’s series of important speeches and important instructions on auditing work, and answering the questions of “China, the people, the times, and the world” in the field of auditing. The construction of the independent knowledge system China’s auditing should be fundamentally followed by Xi Jinping’s Thought on Socialism with Chinese Characteristics, adhere to the party’s overall leadership over auditing, and anchor “China’s independence and Chinese characteristics, system integrity and logical self-consistency, self-confidence, openness and international leadership from practice and service practice,” based on Marxism and Sinicization theory to form China’s independent audit concept system and basic theory, with research audit as the core methodology to form a high-level Chinese independent audit model, with information technology as the main tool, we will form an upright and innovative independent audit model in China, and take Chinese political economy and Chinese management as the research paradigm to enhance the international influence of Chinese auditing. We should bear in mind that the key contents of the above system is Xi Jinping’s Thought on Socialism with Chinese Characteristics. As far as its construction path is concerned, it is necessary to adhere to the important exposition of General Secretary Xi Jinping on auditing as the fundamental guidance, and start from the basic theory of auditing, national auditing, internal auditing, social auditing and international auditing and other core areas to make important breakthroughs and systematic construction.