中文摘要：

本文以西方思想家们的法治思想和理论贡献为基础，探讨并提炼了法治精神的内涵和实质，分析了审计思想与法治精神的内在联系，回顾了现代审计对法治精神的追求。本文以法治精神为指导，提出了进一步推进审计理论创新发展的四方面思考：拓展遵循性审计的内涵和外延，推动遵从规则的社会文化的培育形成；加强对构建以权力监控为重心的审计理论体系的研究，促进权力，特别是公共经济权力的阳光运行；重视和加强民生审计问题研究，维护好民众的合法权益；加强制度合理性审计研究，推动审计质量的持续改进与提高。

英文摘要：

In this paper, based on western thinkers＇ ideas and theories of the rule of law, we explore and extract the connotation and essence of the rule of law, analyze the internal relation between auditing thoughts and spirit of gov- ernance by law, and review the process to pursuit spirit of rule of law. Guided by the spirit of rule of law, four as- pects of perspectives are presented on the innovation of auditing theory. First is to expand the connotation and deno- tation of the compliance audit in cultivating a social culture compliant with the rules. Second is to strengthen re- search on audit theory system with the core as power supervision in order to improve the transparency of public pow- er operation in economy. Third is to highlight the research on audit issues concerned with people＇s livelihood to bet- ter safeguard people＇s legitimate rights and interest. Forth is to strengthen audit research on systematic rationality and thus promote continuous improvement of audit quality.