As a typical representative of China's informal system, Confucian culture has a certain influence on regulating the behavior of social members. Taking the A-share listed companies from 2010 to 2017 as a sample, this paper analyzes the impact of Confucian culture on audit behavior through logit model. The research results show that during the audit preparation period, Confucian culture is positively correlated with the size and geographical relationship of selected firms, and negatively correlated with firm turnover. That is, companies are more willing to choose local firms with larger scales and strong geographical relationships, and will not easily change the cooperative relationship with the accounting office. During the audit implementation and termination period, Confucian culture is negatively correlated with audit delays and positively correlated with audit fees. With the deepening influence of Confucian culture, the probability of issuing non-standard audit opinions will increase. This paper further examines the realistic effects of Confucian culture on auditing behavior under the influence of executives with the background of Confucian culture and the impact of foreign cultural shocks.The results show that Confucian culture still has a significant effect on corporate auditing behavior.