The Republic of China is an important stage in the establishment and development of state audit in modern times. In the views of the professionalization, this paper studies the admittance,professional title assessment system, independence guarantee system, construction of professional ethics and follow-up vocational education of state audit in modern China. At the same time it also reveals such problems as the low proportion of professional personnel, obvious nepotism and high staff turnover which were common in modern audit institutions and restricted the development of audit professionalization. On the basis of the above, the paper summarizes the enlightenment on present audit professionalization.