Based on the panel data analysis of 30 provinces (autonomous regions and municipalities), the relationship between national audit and economic dual cycle is studied, and the influence of national audit disclosure, defense, and prevention functions on the quality of economic internal cycle, external cycle, and dual cycle coupling and coordination is analyzed. The study found that the “immune function” of national audit is positively correlated with the quality of coupling and coordination of internal circulation, external circulation and double circulation. In addition, there is a spatial effect on the impact of national auditing on the development of the dual economic cycle. In terms of paths, the completion degree of government budget expenditure plays an intermediary role, and the degree of marketization plays a positive regulatory role. Finally, after the introduction of government debt audit, it is found that government debt audit also promotes the development of dual economic cycles.