Audit behavior mental cost includes information cost, coordination cost, and judgment cost.Its basic principles include inertia principle, relation principle, filtering principle and shortcut principle.The minimization of cost is the fundamental feature of mental cost.The implementation of scientific development view into audit management requires rigorous audit programs to provide scientific material for audit, highlighting the emphasis of review to provide re-supervision for audit management, strengthening the instillation of theory to provide theoretical orientation for audit judgment, perfecting the standards and institutions to provide policy guidance for audit judgment, and perfecting the project management measures to provide institutional guarantee from the quality of audit.