Construction of Carbon Audit and Verification System Framework Based on Intelligent Wireless Sensor Network

Table 2

Carbon audit status of different businesses.

Attestation business	Traditional financial statement audit	Carbon audit
Audit object information	Financial statements and so on	Carbon emission monitoring plan, greenhouse gas emission report, supplementary data sheet, and so on
Audit standard	“Accounting standards for business enterprises” and so on	“Measures for the management of carbon emissions trading,” “calculation methods and guidelines for greenhouse gas emissions in 24 different industries,” and so on
Tripartite relationship	Certified public accountant, the management of the audited unit, and the intended user of financial statements	Carbon auditor, the management of the carbon audited entity, and the intended user of the carbon audit report
Audit evidence	Mainly derived from the information obtained through the implementation of audit procedures during the audit process, such as the meeting records of the audited unit	Mainly derived from information obtained through carbon audit procedures, such as a list of corporate emission facilities