Abstract：

This paper is grounded in the developmental demands of the digital economy era and aligns with the strategic requirements of national governance modernization. It systematically constructs a digital-intelligent audit theory framework with Chinese characteristics. Based on the institutional advantages of socialism with Chinese characteristics and in accordance with the strategic deployment of "technology-empowered auditing" in the 14th Five-Year Plan of the National Audit Office, the study proposes a new audit theory system oriented toward national governance efficiency, driven by data as a core element, and supported by intelligent technologies. This framework highlights the fundamental guarantee role of the Party's comprehensive leadership in audit supervision, emphasizes the dynamic alignment between audit theory development and national governance needs, and innovatively introduces a "dual-circulation driven" theoretical model. It provides theoretical support for audit practices that contribute to high-quality economic development in the new era.

Key Words：

digital-intelligent auditing; audit theory with Chinese characteristics; modernization of national governance