The development of sate-audit practice calls for the establishment of state audit as a firs-grade specialty. The construction of state audit is both influenced by the attributes of state audit practice and restricted by the study outline of state audit specialty. The attribute of state audit practice is a combination of politics and technology, and politics being the fundamnental attribute. The positioning of state auditspecialty is a interdiciplinary applied science. The specialty attribute of state audit is an independent first grade specialty related to the science of politics and falls into the category of law. The content of the specialty includes not only such regular subjects as state audit, social audit, internal audit,audit techniques and methods, but also expands to audit politics, audit management ,and international audit,thus making up of seven second grade specialties. Meanwhile, efforts should be made to perfect the standards and methodology of state audit,that is, developing an academic community of state audit, and through multi-lateral co-operation, integration of multi-disciplines and methodologies and finally forming a combined force of state audit specialty. The above seven aspects consists of the construction guideline of state audit specialty