Audit is an important part of the Party and state supervision system and an important force to promote the modernization of the national governance system and governance capacity. China's independent knowledge system and personnel training system of auditing are important supports for the high-quality development of auditing. Accelerating the construction of independent knowledge system and personnel training system of auditing in China is an inevitable requirement for thoroughly implementing General Secretary Xi Jinping's important exposition on auditing and the decision-making and deployment of the CPC Central Committee on auditing reform. On the conceptual level, we should adhere to the auditing system of Socialism with Chinese characteristics, have an international perspective, base ourselves on China, and make contributions to the construction of China's independent knowledge system of philosophy and social sciences; On the implementation path, we should deeply grasp the audit development and reform, audit practice and industry demand in China, focus on breaking through key areas, and lay a solid foundation for forming an independent knowledge system of auditing with China characteristics and international influence and realizing the goal of cultivating top-notch innovative auditing talents.