Comprehensively promoting rural revitalization is one of the key tasks of economic and social development during “The 14th five year plan”, and government audit is an important supervision mechanism to ensure and promote the rural revitalization. The research on them has becoming a hot issue in theory and practice. Taking China’s provincial level governments from 2011 to 2018 as research samples, this paper explores the impact of government audit on rural revitalization and its internal mechanism. The research results show that government audit can promote rural revitalization and has a positive impact on rural revitalization by acting on rural finance development. Further research found that the lower level of regional marketable, and the greater the deviation of regional government budgets, the more obviously positive effect of government audit on rural revitalization. The research conclusions provide empirical evidence that government audit affects rural revitalization, and extend the function of government audit to the area of rural revitalization, which is of reference value for relevant departments to enhance the effectiveness of audit supervision and promote rural revitalization.