Abstract

The development of China's carbon audit business is not yet mature and the audit institutions of the regulatory system is not perfect, which makes the quality of carbon audit can’t be guaranteed. The perfect carbon audit supervision system is helpful to improve the service quality of the audit institutions and the accuracy of carbon emissions data, and help to promote the construction of carbon trading market. This paper analyzes the status quo of China's carbon audit supervision, and combined with the experience of the development of foreign carbon audit market to provide recommendations for the construction of China's regulatory system.

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