Disclosed are a working item audit system and a method thereof. The system generates a working item list via a working item generating module. After that, a worker is informed of the working item and a geographic area information of a working location via the working list transmitted from a working item processing module. During executing the working item, the worker uses a location information acquiring element to obtain a location information of an electric device, and at least a sensor to obtain a sensing signal. A work executing module would first determine whether the location information of an electric device is within the geographic area information of the working location. If yes, the sensing signal would be transmitted to a database, wherein the database stores a reference signal corresponding to the working item in advance. Finally, via the database, a working audit module compares the sensing signal and the reference signal so as to generate an audit result corresponding to the working item.