With the deep and sustainable development of the market economy, the competitive environment and development pattern faced by China’s construction industry are becoming more and more severe. In this context, construction projects should actively incorporate the development trends of the market economy and focus on analyzing relevant influencing factors and risk content. Considering previous experience, the audit effect of construction project budget and settlement has a major impact on the quality and economic benefit of construction projects to a certain extent. In view of this, this paper mainly focuses on the content and method of the construction cost budget and settlement audit as well as suggests measures for the construction cost budget and settlement audit, so as to improve the construction cost management level.
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