In this paper, the dynamic spatial Durbin model is used to analyze the influence of national audit governance on local public service supply and its spatial effect. The results show that the national audit governance in both the short and the long term will help to reduce public service supply gap between the city and the high public service supply city, and the long-term effect is greater than the short-term; but the indirect effect of national audit, the improvement of the city’s national audit governance in the short and the long term has expanded the relative gap in the public service supply of the surrounding cities. Further studies have found that national audit helps to improve the supply level of education and public transport services in the city and surrounding cities, and its long-term impact is greater than the short-term; national audit, despite its effective reduction of the public services supply gap of the city’s health care and environmental protection, has amplification effects on the surrounding cities. The improvement of the national audit governance contributes to narrow the gap in the city’s water supply, power supply, gas and other public services supply, but no obvious spillover effect on reducing such public service supply gap of the surrounding cities. Compared with the supply of public services between inter-provincial cities, the full play of the national audit governance function has a greater impact and the stronger spatial spillover effect on the public services supply gap among the cities in the same province.