Research On The Framework And Process Design Of SQ Company's Carbon Audit System

In recent years,global warming and extreme weather have occurred frequently.People begin to realize the importance of developing a low-carbon economy.After the Kyoto Protocol of1997 put forward the goal of "controlling the greenhouse gas content in the atmosphere at an appropriate level",energy conservation and emission reduction has become the key task of many countries.Since June 2013,China has gradually established carbon trading pilot projects in seven provinces and cities,including Shenzhen,Beijing,Shanghai,Tianjin,Guangdong,Hubei and Chongqing.With the stable operation of carbon trading points,the importance of carbon audit has become increasingly apparent,among which the framework and process of carbon audit system is the most important.However,China's carbon audit research started relatively late,and most of the studies on the framework and process of carbon audit system remain in the theoretical research,and have not formed a unified set of carbon audit system framework and process.In addition,how to implement the framework and process of carbon audit system in specific enterprises remains to be practiced.Therefore,based on the perspective of certified public accountants,this paper first reviews the literature at home and abroad,and establishes the theoretical basis.Then it presents the current situation of China's carbon audit development,and combs what advanced carbon audit experience of other developed countries or regions is worth learning from.Subsequently,referring to mature CPA financial statements audit system framework,audit process,third-party carbon verification guidelines and SQ company's greenhouse gas verification report,this paper constructs SQ company's carbon audit system framework in accordance with the "five elements of carbon audit"(carbon audit tripartite stakeholders,carbon audit verification object information,carbon audit standards and guidelines,carbon audit evidence,carbon audit report).Based on the risk-oriented audit model,the carbon audit process of SQ company is designed according to the audit process of accepting business commission,planning carbon audit work,identifying and evaluating major carbon audit risks,dealing with major carbon audit risks and compiling carbon audit reports.Finally,based on the perspective of certified public accountants,this paper tries to put forward some optimization suggestions for the development of carbon audit in China.This paper provides a unique perspective of CPA,and provides a reference for CPA firms to expand their certification business.At the same time,this paper takes "Theoretical basis research-Current situation analysis-International Experience Reference-Institutional framework design-Process design-Optimization suggestion" as the main line of study,in order to promote the third-party auditing institutions(i.e.CPA auditing)in the application of carbon audit practice to continuously improve the framework and process of carbon audit system,urge audited units to save energy and reduce emissions,and make clear the use of resources.Waste and inadequacy,improve the efficiency of the use of resources and energy,so as to promote and ensure the healthy development of low-carbon economy.