Abstract: 【Purpose/significance】Compared with traditional smart audit, smart audit of rural revitalization has special needs in realtime data application and cross-department linkage.In order to cope with the complexity of rural revitalization audit, smart audit needs to build an efficient knowledge transfer mechanism to comprehensively improve work efficiency【. Method/process】This paper takes the four links of knowledge acquisition, sharing, application and innovation as the core, and combines the scene characteristics of rural re⁃ vitalization audit to design the knowledge transfer mechanism framework that meets the needs of rural revitalization smart audit, and verifies its rationality through actual cases.【Result/conclusion】Through the closed-loop process of talent-training audit scenario, shared audit scenario, digital application audit scenario and research-based audit scenario, the mechanism ensures that the smart au⁃ dit system can dynamically respond to the demand of policy adjustment, and promotes the continuous optimization and innovation of audit mode【. Innovation/limitation】This paper theoretically proposes a knowledge transfer mechanism framework for smart audit of ru⁃ ral revitalization, which provides a new perspective for the rural scenario-oriented expansion of smart audit theory. In practice, this framework provides an important reference for improving the efficiency of rural revitalization audit work. However, due to the restriction of grassroots informatization foundation and data standardization degree, the promotion and implementation of this mechanism still needs to be constantly verified and optimized in practice.