The construction of modern audit system and research on audit theory urgently need to pay attention to the introduction and application of legal thinking, especially in the field of national audit. In the context of the new era, the legal thinking of auditing has richer connotations and characteristics, which can be understood and grasped from three aspects:the political logic, cultural significance, and reform paradigm of national auditing. As an important aspect of audit rule of law thinking, the “rule of law reform concept” requires a proper handling of the relationship between audit reform and audit rule of law, and the inclusion of important audit reform issues into the legal track. According to this requirement, the rise of “algorithm audit” and “data security audit” in the digital age, as well as the formation of new digital audit models, should be fully responded to by the rule of law in auditing; Local pilots of audit management system reform should obtain more legitimacy support through the authorization mechanism of the National Peoples Congress to avoid the risk of anomie of reform.