Abstract: The Republic China era has given birth to the spiritual culture of audit with modern significance, which includes the audit concept of learning the West while considering the national conditions, the audit professional ethics of independence, credibility, incorruptibility and diligence, and the audit professional spirit of striving to be better, exploration and innovation. Although the spiritual culture of audit in the Republic China era had not played its full role due to historical limitations, it still can present enlightenment to the contemporary: to cultivate the audit idea of making the past serve the present and foreign things serve China, to be brave enough to touch the old limitations and realize substantive independence in the audit, to foster the partnership culture of accounting firms based on the credibility, and to join in institutional game bravely and practice the innovative culture.

Key words: the Republic of China; audit；spiritual culture