Compared with the developed countries,our audit plan control is still at a relatively low level at present.It is of great significance to strengthen and improve audit plan control,which will help achieve the effective integration of audit resources,the scientific management of audit business and the promotion of the effective inspection of auditing offices,best serve the national economy,and promote the effective execution of audit.With considered for the regulation of the audit plan control,the paper makes an analysis of the ongoing practice in audit plan control and comes up with a novel mode of management for the very business.