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| Traditional audit | Carbon audit |
| Audit subject | Mainly CPA audit | Preliminarily mainly the national audit, then turns national audit to folk audit |
| The general target of audit | An examination and verification of a company’s financial and accounting records and supporting documents by a professional, such as a Certified Public Accountant | Carbon policy implementation, low carbon technology, the application of carbon emissions, responsibility fulfillment situation, etc. |
| Audit coverage | correspondence audit, office audits and field audits | Low carbon policy formulation and implementation, the use of fiscal funds, low carbon behavior and products |
| Audit procedure and method | Inspection, inquiry, confirmation, recalculation, re performance, analytical procedure | On the basis of the traditional audit procedures, with the aid of engineering, medicine, environment, physics chemical and other professional knowledge, carbon audit includes carbon footprint (direct and indirect carbon emissions), and carbon offsets (such as afforestation and other measures to absorb carbon dioxide) |
| Audit report | unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion | Two alternative ways: 1. merge in the traditional audit report; 2. separate carbon audit report. In the pilot period, this paper tends to separate carbon audit reporting and disclosure, and wait until the time is ripe to merge in the traditional audit report |