EPC模式下总承包单位应关注的审计内容及要点研究——基于审计视角

Research on Audit Contents and Key Points of EPC Contractor:Based on Audit Perspective

工程审计有助于EPC项目风险识别和预警,帮助规范和完善EPC项目控制。基于审计单位视角,分析EPC项目设计阶段、实施阶段和决算阶段总承包单位应关注的审计内容和审计要点,并在此基础上对EPC项目管理提出规范化建议,希望对相关总承包单位进一步规范实施EPC项目形成参考。

Engineering audit is helpful for risk identification and early warning of EPC project,and helps standardize and improve the control of EPC project.Based on the perspective of audit perspective,this paper analyzes the audit contents and key points that EPC general contractor should pay attention to in design stage,implementation stage and final account stage.On the basis,proposes suggestions on the standardization of EPC project management,hopes to form reference for the relevant general contractors to further standardize the implementation of EPC projects.