In order to solve the inaccurateness of nonlinear error model of inertial navigation system(INS) transfer alignment with large azimuth misalignment, tow major factors are taken into account, which are flexure and lever-arm effect. An incorporate acceleration error model of these factors is built, which make the nonlinear error model of transfer alignment accurate. In view of stability and rapidity of nonlinear filter, the scaled correctional unscented Kalman filter(UKF) is used to estimate attitude misalignment. The velocity matching is used to validate the inaccurateness of nonlinear error model and validity of nonlinear filter. The simulation results show that this model can meet the precision and time request in transfer alignment with large azimuth misalignment.