The construction of independent knowledge system of Chinese auditing is a crucial mission for the highquality development of the auditing discipline and represents a historic opportunity for Chinese auditing to reach the global forefront. In the new era, the construction of this system not only contributes Chinese wisdom to optimizing the global auditing knowledge system but also provides theoretical and intellectual support for the innovative development of the auditing discipline and the highquality advancement of audit practices, which demonstrates distinct contemporary value. To accelerate this endeavor, we must adhere to the fundamental principles of deeply understanding its scientific essence, closely aligning with its objectives and tasks, and authentically reflecting its defining features. The framework should consist of three central pillars: discipline system development as the foundation, academic system building as the core task, and discourse system development as the key breakthrough. Adopting a threepronged approach—anchored in the Party’s leadership, driven by collaborative mechanisms, and centered on Chinese practices—will better achieve innovation in auditing knowledge, and enable auditing to make its own contributions to modernizing China’s system and capacity for governance.