Abstract: At the present stage, China's economy is developing rapidly, and the scale of construction projects is also gradually expanding. In this process, the project cost pre-settlement audit working mechanism also needs to be improved accordingly, clear about the key points, and fully combined with the relevant requirements of the project, to effectively improve the quality and efficiency of the audit work, and promote the further development of the project. Based on this, this paper expounds the key points and methods of pre-settlement audit from many aspects, analyzes the existing problems from the growth of false quotation, imperfect quotation methods and false quotation, and finally puts forward the measures to improve the quality of audit, in order to provide reference for the follow-up research in this field.