Page 69 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

4) Lack of carbon audit professionals
Under the background of the “two-carbon” policy, the government has paid more
and more attention to carbon emissions. National audit institutions pay more and more
attention to environmental audit, especially carbon audit. Compared with the traditional
financial audit, the professional requirements of carbon audit are not only confined to
financial accounting knowledge, but also involve more professional knowledge such
as environment and environmental protection. Although our country’s national audit
has begun to introduce environmental audit talents of environmental protection and
engineering and other related disciplines, for social audit and internal audit personnel,
the vast majority of the auditors are still mainly financial accounting professionals, and
there is still a large gap in carbon audit talents. In order to ensure the quality of carbon
audit results, in addition to the great demand for the number of carbon audit personnel,
higher requirements are also put forward for the professional quality of carbon audit
personnel. At present, domestic social audit and internal audit receive less carbon audit
business, so they have little awareness of absorbing and training environmental audit
talents. The training of the unit’s auditors is still limited to financial knowledge, and
basically does not involve environmental aspects. The lack of carbon audit personnel is
the lack of promoters of carbon audit, which will undoubtedly slow down the pace of
achieving the “double carbon” goal.
5) The main responsibility of carbon audit is unclear and the supervision and as-
sessment are not strict
The current carbon audit work in China is mainly to review the carbon emission
information of enterprises, but the carbon audit is not mature enough, there is no clear
responsibility subject, and a strict supervision and assessment mechanism has not been
formed. China’s carbon audit is mainly supervised by the Development and Reform
Commission, and there are a series of problems such as lack of qualification certifica-
tion experience for third-party audit institutions, weak professionalism and inability to
guarantee the independence of the supervision work, which will affect the audit quality
of carbon audit, increase the risk of misstatement of carbon audit reports and reduce the
reliability. On the other hand, the vast majority of British enterprises will verify the car-
bon emission information through independent third-party verification agencies, which
ensures the objectivity and professionalism of audit quality. In addition, the major reg-
ulatory force of China’s carbon audit is the government, and industry associations such
as the China Institute of Certified Public Accountants have not yet formed a regulatory
body. At the same time, industry-related systems have not yet clearly defined how certi-

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