Abstract:The proposal of research oriented audit thinking puts forward higher requirements for the quality of audit talents, and the education mode of audit talents should be adjusted accordingly. This paper first analyzes the individual effect of research oriented audit talents from the two types: audit professionals and audit managers, and then analyzes the educational effect from the pre post and on post stages in the process of talents selection. Finally, we propose from three levels as national policy, audit practitioners, and audit educators, and maintain that research typed talents with the mind of audit thinking should be equipped with strong sense of problem consciousness, skilled methods of philosophy plus science and highly effective analytical expertise, powerful research capability and flexible management strategies. Audit departments at all levels should work together to train and educate these people in question to be talents of higher level and stronger ability professionals, hoping them to play a more important role in the Party and national supervision system.