Abstract:The digital platform is the most successful organizational model of the digital economy, occupying an absolutely important position. As the core driving force and underlying architecture of the development of the digital economy, algorithms are like a double-edged sword. While promoting the rapid development of digital platforms, they also come with many algorithmic risks. Algorithmic auditing is an important tool for digital governance and plays a crucial role in promoting the healthy development of digital platforms. Guided by the healthy development of the digital economy, this paper constructs a theoretical framework and practical path for digital platform algorithm auditing. Algorithm is taken as audit object, and the prevention, supervision, evaluation, and resistance mechanisms of digital platform algorithm auditing are systematically analyzed. Practical challenges,key audit issues and procedures of digital platform algorithms are explained from the dimensions of platform governance, data, models, and applications. Digital platform algorithm auditing expands the field and scope of auditing, provides new directions for the diversified integration and development of auditing disciplines, and enriches the independent knowledge system of digital economy governance and auditing disciplines in China.