Government audit of consolidated financial report is the inevitable product of the further development of China's national audit reform. At present, it is also an important part of current system reform about consolidated financial report of government. Based on the interpretation of the related theories of government consolidated financial report audit, combined with the advanced foreign experience of government audit, this paper discusses how to build audit framework from seven dimensions and proposes the implementation path to promote the consolidated financial reporting audit of government. Among audit framework of the government consolidated financial report, audit objectives is the logical starting point, and the audit environment is the practice soil of consolidated financial reporting audit of the governments. Audit subjects are as the role of enforcer of government financial report audit and audit objects are as the role of affected objects. Legal liability of audit can play a pre-deterrence and post-discipline role in audit regulation. Audit quality is a ruler and yardstick to measure the audit effectiveness of government consolidated financial reports. Audit report is the conclusion file of the “Trinity” audit supervision mode