EPC工程总承包项目过程审计的探讨

金属矿山 ›› 2008, Vol. 38 ›› Issue (08): 9-12.

EPC工程总承包项目过程审计的探讨

王任重¹，黄汝杰²

1.中冶华天工程技术公司；2.西安建筑科技大学

收稿日期:2008-06-27 出版日期:2008-08-15 发布日期:2011-07-15

Discussion on the Process Audit of EPC Project

Wang Renzhong¹，Huang Rujie²

1.Huatian Engineering & Technology Corporation, MCC；2.Xi′an University Architecture and Technology

Received:2008-06-27 Online:2008-08-15 Published:2011-07-15

摘要/Abstract

摘要： EPC工程总承包项目过程审计是对EPC工程总承包项目管理活动全过程进行的审计，是现代审计制度在工程建设领域的探索。通过对实行矿山工程总承包项目过程审计的必要性和审计实施重点的阐述，以及加强矿山工程总承包项目过程审计措施的简要说明，充分论证了矿山工程总承包项目过程审计是完善审计制度、实现审计创新的重要体现；它在规范矿山工程总承包建设行为、促进矿山工程总承包项目管理、加强矿山工程总承包企业-矿山工程公司的内部控制制度建设、加强党风廉政建设、防止矿山工程建设领域腐败行为等方面将发挥着积极的作用。是对矿山工程审计这种新的审计方法和审计模式的积极探索。

关键词: 工程总承包, 审计, 过程审计

Abstract: The process audit of EPC (Engineering Procurement Construction) is an audit on the whole management process of EPC projects and is an exploration of modern audit system in engineering construction field. Through a description of the necessity to practice the process audit of mine EPC projects and of the major points in its implementation, and a brief introduction of its relevant measures, the paper fully demonstrates that the process audit of mine EPC projects is an important embodiment of improving the audit system and realizing an audit innovation, and that it plays an active role in normalizing the behavior of mine EPS, intensifying its management, promoting the internal control system construction of the EPS enterprises-mine engineering companies, enhancing the construction of administrative morality and preventing the corruption in mine engineering construction field. It is an active exploration in the new audit method and mode of mine engineering audit.

Key words: EPC, Audit, Process audit

王任重, 黄汝杰. EPC工程总承包项目过程审计的探讨[J]. 金属矿山, 2008, 38(08): 9-12.

WANG Ren-Zhong, HUANG Ru-Jie. Discussion on the Process Audit of EPC Project[J]. Metal Mine, 2008, 38(08): 9-12.