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A Study on Establishing Low-Carbon Auditing System in China
Accounting Department, Hunan University of Finance and Economics, Changsha, China
Hunan University of Finance and Economics, Changsha, China
- 1 Accounting Department, Hunan University of Finance and Economics, Changsha, China
- 2 Hunan University of Finance and Economics, Changsha, China
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Abstract
This paper establishes the framework of low-carbon auditing based on the current environment of China which is a developing country. A comprehensive system of low-carbon auditing should be composed by low carbon related laws compliance auditing, low-carbon conduct auditing and performance auditing. The functional paths of low-carbon auditing include at least four things: building a comprehensive low-carbon auditing system, establishing sets of indicators, cultivating talents with diverse carbon related knowledge and providing policies step by step.
KeywordsLow-Carbon AuditingLow Carbon Related Law Compliance AuditingLow-Carbon Conduct AuditingLow-Carbon Performance Auditing
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