Since modern times, China’s audit, as an important part of “governing the country according to the constitution”, has experienced a tortuous process. From the late Qing Dynasty to the national government and then to the founding of new China, great changes in China’s economy, politics and culture made it possible for China’s audit to be incorporated into the constitution. The constitution of 1982 in China defines the relevant contents of audit, which is a milestone in China’s audit work under the leadership of the Communist Party of China. Over the past 40 years of reform and opening up, especially since the 18th CPC National Congress, China’s audit work has been significantly expanded in concept, system and function, and has become an important part of China’s national governance. China’s audit must follow President Xi Jinping’s guidance on the rule of law, adhere to the CPC’s overall leadership of auditing, uphold the implementation of the overall national security concept. Facing major changes and demands of the audit work in the new period, we should also pay close attention to the interactive relationship between China’s audit and the constitution, and give a positive response at the constitutional level.