Abstract: Construction project settlement auditing refers to the auditing activities carried out by the construction project settlement auditing unit on the settlement materials and settlement documents submitted by the project contractor. It occupies a very important position in the whole life cycle management process of the construction project. It also plays a huge role. Based on this, this article first briefly summarizes the construction project settlement review work content, on this basis, analyzes the common problems in the construction project settlement review work process, and clarifies the matters needing attention in the settlement review work process in detail, so as to provide opinions for later work And suggestions.