Research on the Construction Process and Evaluation System of Low Carbon Audit of Petroleum Enterprises

With the low carbon audit emerge as the times require a low carbon economy, is an important guarantee for the healthy operation of economic society and all walks of life. As for the traditional auditing of derivative, the low carbon audit asides that the traditional auditing reviews the traditional financial statements and frequent business of enterprises, and begins to look to the more far-reaching low carbon projects auditing. However, from the present development situation of the low carbon audit, the biggest dilemma which the low carbon audit is facing is the lack of a perfect audit system. Based on the analysis of the connotation of low carbon audit, audit preparation, audit implementation, and audit end of three stages build the specific process of a low carbon audit of petroleum enterprise, then use expert opinion method, questionnaire survey method, and key performance indicators (KPI) to design a set of low carbon audit evaluation index system, which has the practical significance and the direction of important guidelines for low carbon audit for the smooth implementation of petroleum enterprise.