Manufacturing quality audits are pivotal for ensuring high product standards in mass production environments. Traditional auditing processes, however, are labor-intensive and heavily reliant on human expertise, posing challenges in maintaining transparency, accountability, and continuous improvement across complex global supply chains. To address these challenges, we propose a smart audit system empowered by large language models (LLMs). Our approach introduces three key innovations: a dynamic risk assessment model that streamlines audit procedures and optimizes resource allocation; a manufacturing compliance copilot that enhances data processing, retrieval, and evaluation for a self-evolving manufacturing knowledge base; and a Re-act framework commonality Analysis agent that provides real-time, customized analysis to empower engineers with insights for supplier improvement. These enhancements significantly elevate audit efficiency and effectiveness, with testing scenarios demonstrating an improvement of over 24%.