Look to the past and learn from the past. The Sui and Tang dynasties were the prosperous and developing period of China’s feudal economy, and it was also the period when China’s ancient audit explored and developed in the direction of independence and full-time. Taking the national audit as an example, this paper discusses the evolution, development and progress of the national audit in the Sui and Tang dynasties from the historical perspective, explores the nature and law of the audit, reveals the enlightenment and reference significance of the audit in the Sui and Tang Dynasties to the modern audit, and provides useful ideas and references for the development of the modern audit cause. At the same time, this paper also hopes to take this opportunity with the majority of audit workers and researchers in related fields to think together, and jointly promote the sustainable development and innovation of the audit cause.