In recent years, climate change, global warming, and environmental degradation these issues have intensified. Among them, carbon dioxide is a key factor in climate warming. Controlling carbon emissions by auditing them can make a big difference to the environment. Therefore, most countries have formulated corresponding policies to control carbon emissions and carry out the work of carbon audit. China has vigorously advocated the development of resource and environmental auditing these years. It is expected that carbon will reach its peak in 2030 and achieve its neutrality in 2060. And theoretical research and practical operation of carbon auditing has gradually aroused everyone’s attention. Based on this, article will study the theory of carbon audit up to now, combine with the actual operating conditions of various countries, sort out China’s carbon emissions, carbon accounting and carbon audit related systems. And the authors propose that the short-term work should increase the construction of carbon audit system, information collection platform construction and government-led operations, etc. And the long-term work should formulate carbon audit standards, cultivate its talent team, build its evaluation system and formation mechanism, etc.