Abstract: With the rapid development of state audit, the quality of audit is attracting more and more attention from the public. Based on the existing researches, this paper divides the quality of state audit into the quality of audit behavior and the quality of audit reclification, then it employs the SYS-GMM to test the dynamic effects of the quality of state audit at different regions. The results show that, firstly, the regional difference is significant in the quality of state audit; the audit quality of the eastern region is generally better than that of the central region, and the central region is better than the western region. Secondly, the quality of state audit behaviors has dynamic increasing effect, and this effect in the central and western regions is stronger than that in the eastern region. The dynamic effect of the quality of audit reclification is quite different at different regions; the effect of audit reclification at the eastern region is most significant.

Key words: quality of state audit; difference; SYS-GMM