This paper first analyses the features of partnership and its prospective application from the prospective of state audit.On the basis of this，the paper explores its possible effect on the domain，audit content，audit mode of state construction projects.Then，the paper studies its influencing results and audit countermeasures based on the theory of modern project management，investment management and audit theory，and finally makes the following proposals to perfect the existing law and regulation system，to expand the domain of audit，to restructure the audit objectives on the part of stakeholders，better the audit mode，integrate the audit resources，adjust the audit priorities.It is hope that the paper provides some thought provoking enlightenment for the audit theory and practice in the field of construction projects to promote the application of immune function in the state governance.