The base point of this paper is how to realize the transformation of audit supervision from the angle of revising the audit law. It tries to provide institutional guarantee to make some breakthroughs at the inherent limitation of audit supervision effect， by putting forward three aspects of the legal system construction of audit information disclosure system， audit accountability system， and achievement transformation system of audit supervision. Those three aspects are also three important points to achieve the strategic target of full coverage audit. By implementing these new legal systems， the audit supervision and national supervision may play a synergistic role in the field of anti-corruption under the new pattern.