The socialist audit system with Chinese characteristics is suitable for the real conditions of China with distinctive features. Such unique audit system works best for the development of audit cause and plays an important role in the supervision system of the Party and the Government. The leadership of audit work by the Party is both the most essential essence of the socialist auditing mode with Chinese characteristics and the most conspicuous advantage of such mode. The socialist auditing mode with Chinese characteristics in the new era is an integrated and comprehensive mode led by the Party, with extensive statutory authority, coordinated with other supervision devices, which is responsible for the Party, the Government, the People’s Congress and the People with a national accorded action.