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Bu Wenxuan [Zhongheng Anxin Accounting Firm (Special General Partnership), Chengdu, Sichuan 610091] Abstract: Financial settlement audits for completed capital construction projects hold significant importance for enterprises. For businesses, they enable comprehensive review and verification of all project construction costs, ensure compliance management of project construction, provide reliable basis for financial accounting, help accurately present project financial status, and achieve sound development. Meanwhile, by verifying and confirming assets, they safeguard asset quantity, quality, and account consistency, facilitate timely asset handover procedures, integrate assets into normal operations management, ensure asset safety and integrity, and improve asset utilization efficiency. This paper explores common issues in financial settlement audits for completed capital construction projects and proposes targeted solutions, offering valuable references for enterprises conducting such audits. The aim is to enhance financial settlement management and audit quality, promoting efficient and standardized operation of capital construction projects. Keywords: capital construction projects; financial settlement audit; recommendations