The Theoretical Analysis Of Low-carbon Audit Evaluation System Construction And Its Empirical Research

The auditor-general of CNAO Liu Jiayi published his specialist lecture in America auditoffice, and said that audit is the institutional arrangement whose essence is the “immune system”that can ensure the healthy operation of our national economic and social. However, from thedevelopment situation of low-carbon audit, the biggest difficulty of low-carbon audit is lack ofthorough audit system which is also the important development direction of low-carbon audit.Many experts and scholars have conducted their study to the low-carbon audit system and haveobtained much achievement.This paper builds up the low-carbon audit theoretical framework, and constructs thelow-carbon audit evaluation system under the background of low-carbon economy. Consequently,there are two research ideas in this paper: one is the integration of low-carbon audit theoreticalframework. As the extension of traditional audit, the low-carbon audit is produced fromlow-carbon economy, rely on the traditional audit. So, this paper defines the low-carbon auditdefinition and settles the subject, contents, principles, goal and procedure of low-carbon auditaccording to the traditional audit basic principle. This work improves the framework of low-carbonaudit in theory. The other research idea of this paper is the construction of low-carbon auditevaluation system. At present, the most difficult of low-carbon audit is lack of objective evaluationsystem. Hence, we designed two questionnaires and consulted some experts and scholars about thelow-carbon audit evaluation index and its materiality judgment. At the same time, we used the KPIand AHP, which are so popular in index system construction to chose the evaluation index andcalculate the weight. In addition, this paper revises the index selection and its weight as the energyenterprises in Ningbo for example. This work proves the applicability and operability of theevaluation system in practice. Meanwhile, this paper promotes the suggestions for improvementfrom the audit process and techniques by the case analysis method, whose case come from thelow-carbon transformation of heavy industry in Jilin and the construction low-carbon audit in HK.