Abstract:“Audi’s Entry into Constitution”is an important proposition put forward by the Lima Declaration with a view to ensuring the independence of government audit and the government’s performance of its duties,which is also one of the thought provoking resources for the making of constitution of newly founded countries and the amendments of constitution of well established countries in the past 40 years.“Audi’s Entry into Constitution”constitutes one of the important symbols of audit system for modern government in the 192 member states of the United Nations(UN)(and also member states of The International Organization of Supreme Audit Institutions)(INTOSAI)regardless the difference in position,attribution and content.In those countries that belong to“unwritten constitution”country,or those countries whose constitution does not have provisions concerning audit,but their audit institutions still have a special constitutional position.