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