Auditing plays an important role in the construction of a strong country and the new journey of national rejuvenation, but for a long time, the status of auditing discipline is not commensurate with the status of auditing work. This not only seriously restricts the development of the auditing discipline itself, but also greatly hampers the important role of the auditing discipline in serving economic and social development. The strategic need of Chinese-style modernization and economic and social development provide sufficient reasons for the establishment of the first-level discipline of auditing, the deepening of the connotation of the discipline and the expansion of the scope of the discipline present a sufficient premise for the establishment of the first-level discipline of auditing, and the research accumulation and education and teaching exploration sustain a sufficient foundation for the establishment of the first-level discipline of auditing. The auditing discipline has distinct interdisciplinary attributes, which has formed a good foundation for interdisciplinary construction, and broad prospects for interdisciplinary development. The auditing discipline should strive to build a first-level discipline under the interdisciplinary category, and comprehensively serve the high-quality development of the auditing cause.