Author(s)

Wei Zhang, Zhongxin Wu

Accounting Department, Hunan University of Finance and Economics, Changsha, China.
Hunan University of Finance and Economics, Changsha, China.

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.

Low-Carbon Auditing; Low Carbon Related Law Compliance Auditing; Low-Carbon Conduct Auditing; Low-Carbon Performance Auditing

W. Zhang and Z. Wu, "A Study on Establishing Low-Carbon Auditing System in China," Low Carbon Economy, Vol. 3 No. 2, 2012, pp. 35-38. doi: 10.4236/lce.2012.32005.