With the change of political power in modern China, nine constitutional documents have been published successively, most of which contain audit provisions. The audit provisions in a large number of provincial constitutions promulgated in the 1920s under the background of inter provincial autonomy are more comprehensive and specific. In modern times, “ audit's entry into constitution ” conforms to the essence of the constitution, and it has international precedents for reference, and is caused by the internal needs of national and local governance. It also guaranteed the audit authority and independence, and laid the foundation for the introduction of audit law and other relevant laws and regulations. The history of “audit's entry into the constitution” in modern China shows that the audit system is not only the inevitable demand of constitutional culture, but also the realistic demand of modern national governance and local governance.