国家审计助力乡村振兴战略在法律法规上有明确规定，国家审计能推动乡村振兴政策得到落实，促进乡村治理能力提升，并在农村发展中积累了丰富的实践经验。湖南省的案例表明，乡村振兴审计应以财政资金审计、政策落实跟踪审计、经济责任审计和风险防御审计为着力点建立核心框架，发挥其在保障涉农惠农资金安全高效、推动强农惠农政策措施有效落实和促进乡村权力规范运行中的作用。国家审计助力乡村振兴，应从以下层面构建有效路径：坚持党对乡村振兴审计的绝对领导；增强乡村振兴审计的延展性，扩大覆盖面；推进乡村振兴审计的系统性和信息化；抓实整改，巩固乡村振兴审计成果。

National auditing has explicit legal and regulatory mandates that support the Rural Revitalization Strategy, fostering the implementation of rural revitalization policies, improving rural governance capabilities, and gaining significant practical experience in rural development. Based on a case study from Hunan Province, rural revitalization audits should focus on key issues such as fiscal funds, policy implementation tracking, economic responsibility, and risk prevention so as to establish a foundational framework. These efforts ensure the safety and efficiency of funds intended for agricultural and rural development, promote the effective implementation of policies aimed at bolstering agriculture and supporting farmers, and maintain proper regulation within rural governance structures. For national auditing to effectively support rural revitalization, a set of effective pathways should be constructed, including upholding the Party's absolute leadership in rural revitalization audits, expanding the scalability and coverage of rural revitalization audits, advancing systematization and informatization in rural revitalization audits, and implementing rectification to consolidate the outcomes of these audits.