According to "Bidding Law" and "Notice of the Ministry of Finance on Issues Related to Bidding for Construction Projects", the budget review and settlement review of the same project cannot be conducted by the same consulting unit. This is because the nature and purpose of budget audit and settlement audit are different, and the required professional knowledge and skills are also different. Budget review is to review the rationality and scientificity of the project construction scheme and investment amount before the project starts to ensure the feasibility of the project and the rationality of the investment. Settlement audit is to audit the actual cost and financial status of the project after the end of the project to ensure the authenticity and accuracy of financial data.
Therefore, in the cost consulting business, financial audit, budget audit and settlement audit should be conducted by different consulting units respectively. This can ensure the objectivity and professionalism of the evaluation and avoid conflicts of interest and distortion of the evaluation results. At the same time, the construction unit should also choose a consulting company with rich experience, strong professional ability and good reputation for evaluation according to the actual situation to ensure the quality and efficiency of the project.