Natural resources audit is the application and extension of balance sheet of natural resources. The exploration of the framework of natural resources audit is of great significance for the formation of the natural resources audit technology, the guidance of sustainable development and application of natural resources of our country and the implementation of natural resources audit system. In order to clarify the object and content of natural resources audit, this paper constructs the theoretical framework of “Trinity” of enterprise-government-CPA, and puts forward the practice path of natural resources audit guided by five new ideas of development. The specific ideas are as follows: establishing the concept of coordination, giving full play to the synergies of enterprises, governments and CPA, and adjusting the responsibilities of natural resources and ecological supervision departments; establishing innovative ideas and exploring new methods of natural resources audit; establishing the green idea, and carrying out the outgoing audit of natural resources, follow-up audit and cooperation audit; establishing the concept of opening up and introducing modern risk-oriented concept; establishing the concept of sharing, preparing the balance sheet of natural resources and constructing the information system of natural resources.