“People Centeredness” is the core philosophy of China's national audit. In the context of constructing China's independent audit knowledge system, this study explores where “People Centeredness”comes from, how it operates, and what it can provide for reference. The study suggests that its theoretical origins include the ideas of popular sovereignty and public supervision in classical Marxist theory, theoretical evolution of audit's people-served nature in the process of sinicization of Marxism, and modern transformation of the “people-oriented” thought in traditional Chinese culture. Its practical manifestations include the centralized and unified leadership and overall coordination of the Party (mechanism foundation), research-based audit and informatization construction (technical support), audit focus related to people's interests (work orientation), and closed-loop audit rectification and collaborative supervision system (collaborative guarantee). Its international value lies in providing an analytical dimension, framework, and perspective for international auditing research that differs from mainstream Western theories, and transformable experiences for other countries- audit development and global public governance.