The function of government audit means what government audit office can do, which includes verification, evaluation, supervision, advice, and consultant; the subject matter of government audit means what government audit office can audit, which includes financial information and non financial information, behavior and system; the object of government audit means whom government audit office can audit for, which is the undertaker or carrier of public resources management responsibility, including organizations, physical, public policy, and leading cadres. The function of government audit, the subject matter of government audit, and the object of government audit, codetermine the engagement framework of government audit according to the audit subject matter, and the engagement of government audit can be divided into three classes: engagement with single audit subject matter, engagement with multiple audit subject matter, and comprehensive engagement.