As an important informal system, regional cultural values have an impact on national audit by influencing the thought, psychology and behavior of social members. This paper puts forward a theoretical framework concerning the influence of regional cultural values on the production and application of national audit results, and selects the cultural values data and audit data from different provinces, districts and cities from 2008 to 2017 for empirical test. The results show that the power distance, humane orientation, performance orientation and assertiveness have a remarkable impact on the production and use of national audit results. There is an inverted U-shaped relationship between power distance and the use of national audit results; Humane orientation has a negative inhibitory effect on the production of national audit results; On the other hand, there is a U shaped relationship between performance orientation and the production of national audit results, which has a positive effect on the application of national audit results; assertiveness has a positive effect on the production of national audit results, and has an inverted U-shaped relationship with the use of national audit results. This paper enriches the research on the production and application of national audit results, and provide reference for improving the production and application system of national audit results.