Shen Jingyun (Beijing Metro Operation Co., Ltd. Third Branch, Beijing 100082) Abstract: This article focuses on analyzing common issues in the engineering settlement audit process, including documentation and contract management, engineering quantity calculation, cost valuation, change and certification handling, audit procedures, and personnel competency. It explores the root causes of these issues from multiple perspectives such as management, technology, and external environment, and proposes targeted improvement measures. These include strengthening documentation and contract management, standardizing engineering quantity calculation criteria, regulating cost valuation, strictly enforcing change certification procedures, optimizing audit workflows, enhancing auditors' professional capabilities, shortening settlement cycles, and preventing fraudulent practices. These measures aim to improve audit quality and efficiency, ensuring the economic and social benefits of engineering projects. Through systematic improvements, they can reduce disputes and loopholes in the settlement process, ensure transparent and compliant fund usage, and ultimately promote efficient project implementation and the realization of public interests. Keywords: engineering settlement audit; common issues; changes and certifications; engineering quantity calculation

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