Public investment project audits aim to confirm the completed settlement report and point out shortcomings and limitations in managing and implementing public investment projects to help the audited entity exercise accountability and improve management efficiency. The study aims to explore the priority strategy of the State Auditor's approach to audit investment projects. The study used document analysis, interviews, and data analysis of 362 public investment projects from 2016-2020. Research results indicate that state auditors pursue a results-oriented audit approach instead of confirming financial information of investment projects. The primary motivation of the auditors is to detect deviations in investment projects instead of ensuring the overall information of investment projects to provide more reliable information to users. This motivation mainly depends on the characteristics of the investment project, the size of the investment project, and the level of interest of the owner and the user of the audit report. In addition, the research results provide a more scientific basis to help users of investment project audit reports understand whether the purpose of the audit report is to provide a degree of confidence in the information or to contribute to increased accountability.