The role of the national audit in the low-carbon development is an important topic attracting the attention of both academic and practical field.This paper collects the data of 30 provinces（autonomous regions and municipalities directly under the Central Government）in China from 2007 to 2016 as samples and empirically examines the impact of the national audit on the low-carbon development.We find that the national audit can promote the low-carbon development.The stronger the function of prevention，disclosure and resistance，the higher the level of the low-carbon development.The better the institutional environment and the financial situation，the better the role of the national audit in promoting the low-carbon development.Our finding provides empirical evidence for the role of the national audit in the low-carbon development and has important reference value for the low-carbon development.