区块链技术对审计效率的影响

The impact of blockchain technology on audit efficiency

文章深入探讨区块链技术如何革新传统审计实践,特别是通过其不可篡改性、透明性和分布式账本来提升审计效率与质量。文章分析了区块链技术确保数据完整性的机制,减少了传统审计中数据验证的需求,从而加速审计流程并增强了审计结果的可靠性。尽管面临技术、法规和组织文化的挑战,区块链技术仍展现出在审计领域的巨大潜力和实际价值,有望成为未来审计实践的关键技术。

This paper delves into how blockchain technology revolutionizes traditional audit practices,particularly through its immuta⁃bility,transparency,and distributed ledger to improve efficiency and quality of audits.It analyzes the mechanisms by which blockchain tech⁃nology ensures data integrity,reducing the need for data verification in traditional audits,thereby speeding up the audit process and enhan⁃cing the reliability of audit outcomes.Despite challenges related to technology,regulations,and organizational culture,blockchain technology still demonstrates substantial potential and practical value in the auditing field,and it is poised to become a key technology in future audit practices.