In response to General Secretary Xi Jinping’s call to build an independent knowledge system for Chinese philosophy and social sciences, based on the definition of the threelevel concepts of “knowledge”, “knowledge system”, and “independent knowledge system” included in the “independent knowledge system”, this paper explores the construction strategy of the independent knowledge system for Chinese auditing. It is believed that the strategy for building the “building” of the independent knowledge system for Chinese auditing should be based on the basic strategy of preparing raw materials for the construction of the “building” through independent research to obtain original knowledge, integrating the disciplinary system, academic system, and discourse system into a framework structure for the construction of the “building”, and using confidence to form effective practical guidance and significant international influence as the practical basic strategy for the construction of the “building”. The research conclusion has certain enlightening significance for the construction of independent knowledge system in Chinese auditing.