For the purpose of promoting the research oriented audit, this paper theoretically explains the connotation, types and application conditions of research oriented audit. In terms of connotation, it carries out audit work by means of research, which studies audit work from the perspectives of the specific application of audit standards, the treatment of paradoxical problems and the summary of new audit services. What is more, it also studies the auditee from the point of view of business operation, the causes of problems revealed by auditing and its countermeasures. In terms of audit types, research oriented audit is divided into research oriented audit to ensure audit quality and research oriented audit to expand audit value.Different types of research oriented audit differ in research purpose, research content and the audit function it emphasizes.In terms of application conditions, sufficient professional competence and appropriate incentive mechanism are the basic conditions for the application of research oriented audit.