I've created a patch against your SVN trunk which uses 
ax_cc_for_build.m4 to provide CC_FOR_BUILD which is then used in 
auparse/Makefile.am and lib/Makefile.am to build the utilities that run 
on the build machine.

I was able to use this patch to cross-compile audit for my ARM platform. 
I'm still in the process of testing audit on the ARM platform.

Comments, questions and critiques welcome.

Regards,
George McCollister