With the continuous strengthening of anti corruption efforts, the phenomenon of the option of power appears. By using the Public Choice Theory and Game Theory, this article analyzes the signal effect of the corruption investigation rate related to the power option, and points out that public power is the fit point between accountability auditing and the option of power. The practice of accountability auditing for government leading cadres in the middle and after their service term, with the results being disclosed, can compress the space for power option, prevent the corruption and regulate the political behavior of government leading cadres. It also helps the national audit to play immune function for economic and social health.