Energy conservation and emission reduction are effective ways to achieve the “double carbon” goal. If audit can promote energy conservation and emission reduction, it will play a role in the realization of the “double carbon” goal. Based on the panel data from 2010 to 2017, taking the pilot of natural resource assets off-office auditing of leading cadres as the research object, this paper empirically tests its impact on capacity utilization and carbon dioxide emission through multi-stage double difference model. The research finds that the natural resource assets off-office auditing of leading cadres can reduce carbon dioxide emission by improving capacity utilization. Further research reveals that the effect of energy conservation and emission reduction of audit pilot is more significant in areas with high audit intensity, good financial situation and carbon emission trading pilot. The above findings will provide reference for the national audit to promote the high-quality development of “carbon peak” and “carbon neutralization”.