本文将从充分发挥审计保障国家经济社会健康运行的“免疫系统”功能的角度，在深入分析国家审计在社会结构中的角色定位、职业现状的基础上，借鉴国内法官、检察官等专业化的实践，参考其他的国家审计职业制度，在国家公务员管理制度框架下，从审计公务员队伍专业化建设的历史成就与问题分析，审计公务员队伍专业化建设的必要性和可行性分析，审计公务员队伍专业建设管理制度框架，审计公务员队伍专业化建设的配套措施等五部分，提出构建中国审计公务员队伍专业化建设的思路。

This paper from the perspective of giving a full play to the role of the “immune system” function of government audit in ensuring healthy operation of the economy and the society, based on thorough analysis on the role government audit plays in the society and the current situation of government auditing in China, by referring to such professional systems in China as the judges and the procurators, as well as audit professional systems in other countries, within the framework of the civil service management system, in its five chapters, makes analysis and discusses issues including the achievements and problems in the past civil service auditor system, necessity and feasibility of building a specialized audit professional system, the management framework of the civil service audit professional workforce, and compatible measures for the specialization of the civil service audit profession, proposes some thoughts in building a specialized civil service audit profession.