In the report made by Xi Jinping in the 19th National Congress of CPC, the “reform of auditing management system” is proposed. As an important part of auditing management system, the construction of audit professionalism is urgently needed. As the “starting point” of the construction of national audit professionalism, the occupational access system of audit needs to be established and perfected. Therefore, on the basis of professional access of foreign audit and the experience and practice of the professional access of judges in China, this paper puts forward a framework of occupational access system of state audit. In view of the professional characteristics of state audit, the specific ideas are mainly aimed at the classification of auditors, the classified recruitment, the establishment of professional qualification examination system, experience access system and investigation mechanism of professional ethics. Meanwhile, the relevant supporting systems and laws and regulations should be improved to promote the implementation of the framework of occupational access system, hence strictly controlling personnel access, optimizing the audit team and promoting the construction of state audit professionalism.