Abstract: The auditing practice at the revolutionary bases under the leadership of the Communist Party of China has produced a valuable auditing spiritual culture, which includes six aspects of the contents: hard work, diligence and thrift, meticulousity and immaculateness, adherence to principles and courage, seeking truth from facts, and advocating learning. Among them, hard work and diligence and thrift are the foundation, meticulousity and immaculateness, adherence to principles and courage are the key, and to seeking truth from facts and advocating learning are the safeguard. The auditing spiritual culture at the revolutionary bases reduced the agency costs, guaranteed the wartime supply, and made significant contributions to the victory of the revolutionary war. The auditing spiritual culture at the revolutionary base area is part of the red culture, which can enlighten the construction of auditing culture of the socialist country with Chinese characteristics in the new era: carrying forward the arduous struggle style, opposing the “four winds”, not forgetting the original intentions, persisting in the beliefs, courageously acting, persisting in seeking truth from facts, serving the national governance, strengthen learning and improving capabilities.

Key words: revolutionary base; audit; spiritual culture; red culture