We build the revenue model of the local Auditor General based on the dual leadership of the management system. The conclusions showed that there were four factors, such as professional competence of auditors, the degree of the audited entity to comply with the rules and regulations, the relative wages of auditors and the auditors' professional ethics, affect audit quality. Secondly, we used the panel data of 31 provinces of China during the period from 2003 to 2011 to test the conclusions of the revenue model of the local Auditor General.