Common prosperity bears on the prosperity of a country and the well being of its people. It is the fundamental goal and end result of human development. While the Party and the people have made remarkable achievements in economic growth, they have also won the tough battle against poverty and secured a decisive victory in finishing building a moderately prosperous society in all respects. All this has laid a solid material foundation for promoting common prosperity. However, the realistic dilemma and development demand in the process of realizing the common prosperity require national audit institutions to introduce research based audit in the audit work of common prosperity. On the basis of combing the historical evolution, realization path and the meaning and role of research based audit of common prosperity, this paper analyzes the need to use audit to realize such a goal on the basis of the innovation of audit practice and audit institutions. We put forward some proposals with the aim of contributing to the creative policy-making and practical strategies.