能源审计是现代化管理审计的一个专业性审计。它沿用了现代审计的基本思想和方法,其审计的内容是有关能源消费方面的帐目,能源利用效果的评价、考核(效益审计)、企业能源管理的素质和管理水平(管理审计)。能源审计,就是由一定的“审计”专职机构和受委托的“审计”专职人员,以被审计单位的全部或部分能源活动为对象,进行客观的、系统 Energy audit is a professional audit of modern management audit. It follows the basic ideas and methods of modern auditing. The contents of its audit are related to the accounts of energy consumption, evaluation of energy use effectiveness, assessment (effectiveness audit), quality and management level of corporate energy management (management audit). The energy audit is conducted by a certain “auditing” full-time agency and the entrusted “auditing” full-time personnel to perform all or part of the energy activities of the audited entity as an objective and system.