The Chinese auditing is currently in a stage of scientific revolution where the old paradigm is showing signs of crisis and the new paradigm has yet to be established. The demands for transforming problem awareness, research approaches, and value standards have become relatively clear, but the innovation of basic theories remains weak. This article tries to take “economic order” as the logical starting point of the basic theory of auditing, propose a concise framework of the basic theory system of auditing, and put forward several theoretical innovation ideas for the basic categories of six aspects in combination with the Chinese context, with the aim of providing a new framework and ideas for the construction of the autonomous knowledge system of Chinese auditing.