Research On The Framework Of Environmental Audit From The Perspective Of Low-carbon Economy

With the frequent outbreak of natural disasters and earth's available resources dwindling, environment issues have become a focus of concern around the world, moreover, the concept and theory of sustainable development have drawn a wide range of public attention from governments,international organizations and various communities at different levels. Under the context of sustainable development, low-carbon economy as a low energy consumption, low pollution, low-emission-based economic model, has the fundamental strategic choice for the world's major countries to coordinate economic development and protect the global climate. As a government low-carbon economy management, environmental auditing will help to establish a low carbon economy and prosperity.This thesis elaborates the proposed low-carbon economy background, low-carbon economy on the meaning of economic life, definition and content of environmental auditing as well as the relationship between environmental auditing and low-carbon economy;reveals the problems in environmental audit which are : absence of environmental audit clients, ambiguity of environmental audit subject, narrow range of environmental audit content, lack of environmental audit basis. Then, it uses sustainable development theory, principal agent theory, theory of shareholders and theory of economic externality to analyze the causes which include: lack of sustainable development notion leads to suffocation of environmental audit, information dissymmetry between shareholders in environmental audit , difficulties in the development of environmental auditing standards due to the negative economic externalities and non-measurement of the environmental resources resulting in above problems. According to the problems and analysis, it establishes a framework of environmental audit model from the perspective of low carbon economy, proposing that the whole process follow-up audit model should be used to conduct the environmental audit, and the framework mentioned above includes audit clients, audit objectives, audit subjects, audit content, audit basis, audit procedure,audit report. Finally, it uses a case to make a comparison between this auditing model and the traditional auditing model, indicating the defect of traditional auditing model. With the growing understanding and awareness of low carbon economy, people will be more concerning about the environmental auditing. Research on framework of environmental audit from the perspective of low carbon economy will catch more attention, and will play a unique role in social and economic life.