区块链技术在审计中的应用研究

Research on Application of Blockchain Technology in Audit

基于区块链技术分析了传统审计独立性面临的威胁和挑战,指出了区块链技术对审计的影响,结合“1拖N+区块链”审计模式具体案例探究了区块链技术在审计实务中的应用。实践证明,应用区块链技术可提高审计效率和质量。

The threats and challenges that the traditional audit independence faces are analyzed based on blockchain technology,the influence of blockchain technology on audit is pointed out,and the application of blockchain technology in auditing practice are explored with the cases of“1 leading N+blockchain”audit mode.The practice shows that the application of blockchain technology can improve the efficiency and quality in audit.