As an important supervision mechanism of the development of low-carbon economy, carbon audit arises at the historic moment. This paper analyzes the differences of the carbon audit and traditional financial audit, with SWOT method on the basis of analyzing its potential in our country, and puts forward the future development direction of carbon audit. Based on current situations, it is suggested that China should complete the upper construction, establish carbon audit system, reserve the talents and actively encourage carbon audit, in order to push the advancement of carbon audit.
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