Based on the city panel data from 2008 to 2017, the paper finds out by bidirectional fixed effect model in which the function of “curing diseases”, “preventing diseases” and “economic health check” can significantly promote relative poverty governance, while the function of “disease detection” did not directly promote relative poverty governance. Additional tests show that the function of “disease detection” can play a synergistic effect with the function of “curing diseases” and “preventing diseases”; the improvement of public participation can strengthen the promotion effect of government audit on the governance of relative poverty; the role of government audit functions in promoting relative poverty governance has heterogeneity in areas with different degrees of financial dependence and public service gaps.